{"id":5,"date":"2007-07-16T20:27:37","date_gmt":"2007-07-16T20:27:37","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=5"},"modified":"2008-03-15T20:31:08","modified_gmt":"2008-03-15T20:31:08","slug":"revision-in-monetary-limits-for-filing-departmental-appeals-before-the-appellate-authorities","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/revision-in-monetary-limits-for-filing-departmental-appeals-before-the-appellate-authorities\/","title":{"rendered":"Revision in Monetary Limits for filing Departmental Appeals before the Appellate Authorities"},"content":{"rendered":"<div class=\"sitevatext\">\n  <strong>Revision of monetary limits for filing appeals by the  department before various appellate bodies or appellate authorities <\/strong><br \/>\n  <strong>Instruction No. 5 dated <\/strong><strong>16-7-2007<\/strong><\/p>\n<h2>&nbsp;<\/h2>\n<p>\n    Reference is invited to <a href=\"https:\/\/www.itatonline.org\/info#limit\"><strong>Board&#8217;s Instruction No. 02\/2005,  dated 24-10-2005<\/strong><\/a> wherein  monetary limits for filing appeals before various appellate authorities have  been prescribed. <\/p>\n<p>  2. With reference to para 2 of the above instruction, it is  clarified that the &#8216;tax effect&#8217; specified in para 2 means the tax only, <em>i.e.<u> <\/u><\/em><strong><u>tax excluding interest.<\/u><\/strong><\/p>\n<p> 3. Para 3 of the Instruction No.  02\/2005 is substituted as under:<\/p>\n<p> &quot;The Board has also decided that cases where the  question of law involved or raised in appeal is\/are of a recurring nature to be  decided by the Court, should be separately considered on merits without being  hindered by the monetary limits.&quot; <\/p>\n<p>  4. Subject to paragraphs 2 and 3 above, the Instruction No.  979, dated 27-3-2000  clarified subsequently by Instruction No. 985, dated 29-6-2000 and Instruction No. 2\/2005, dated 24-10-2005, will continue to govern  the decision for filing of departmental appeals. <\/p>\n<p>  5. This Instruction will <strong><u>come into effect from <\/u><\/strong><strong><u>16-7-2007<\/u><\/strong><strong>.<\/strong><\/p>\n<p>  [F. No. 279\/Misc.56\/ 07-ITJ]<\/p>\n<p>  Editor&#8217;s Note: see also <a href=\"https:\/\/www.itatonline.org\/pdf\/shivaji_dept_appeal_circular.pdf\" target=\"_blank\"><strong> CIT vs. Shivaji Works (Bombay High Court) <\/strong><\/a>and <a href=\"https:\/\/www.itatonline.org\/pdf\/roshan_lal_talwar_dept_appeal_circular.pdf\"><strong>Roshan Lal Talwar (Allahabad High Court) <\/strong><\/a> (pdf)<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Revision of monetary limits for filing appeals by the department before various appellate bodies or appellate authorities Instruction No. 5 dated 16-7-2007 &nbsp; Reference is invited to Board&#8217;s Instruction No. 02\/2005, dated 24-10-2005 wherein monetary limits for filing appeals before &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/itatonline.org\/info\/revision-in-monetary-limits-for-filing-departmental-appeals-before-the-appellate-authorities\/\"> <span class=\"screen-reader-text\">Revision in Monetary Limits for filing Departmental Appeals before the Appellate Authorities<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,5,4],"tags":[],"class_list":["post-5","post","type-post","status-publish","format-standard","hentry","category-all-information","category-dept-representatives","category-proceduresguidelines"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/5","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=5"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/5\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=5"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=5"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=5"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}