Home › Tax Laws › CIT v. Sushila Devi Kejriwal (Smt.) (2020) 429 ITR 552 ( 2021 ) 201 DTR 333(Mad)(HC) PCIT v. M. Balasubramaniam (2020)429 ITR 556 (Mad)(HC)

CIT v. Sushila Devi Kejriwal (Smt.) (2020) 429 ITR 552 ( 2021 ) 201 DTR 333(Mad)(HC) PCIT v. M. Balasubramaniam (2020)429 ITR 556 (Mad)(HC)

Wealth-Tax Act , 1956

S.27A: Appeal -High Court – Monetary Limit — Applicable to wealth tax Appeals . [ S. 2(e ), IT Act , S.260A ]

Circular No. 5 of 2019 ([2019] 411 ITR (St.) 7), the threshold limit fixed by the Central Board of Direct Taxes for the Revenue to pursue appeals has been made applicable to wealth-tax appeals also with effect from February 5, 2019..( AY.2005-06 to 2007-08)