Limit for Filing an Appeal

Limit for Filing an Appeal

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Enhanced Monetary Limit for Filing an Appeal

The Central Board of Direct Taxes vide circular no. 17/2019 dated 8th August 2019, has recently enhanced the monetary limit for filing of an appeal by the Department of Income Tax before the Income Tax Appellate Tribunal (ITAT), High Courts and SLP or appeal before the Supreme Court. Earlier the monetary limit was increased by the CBDT vide circular no. 3/2018 dated 11th July 2018.

The primary purpose for enhancement of the monetary limit is to reduce the taxpayer’s grievances and litigations effectively. The enhanced monetary limit also aims to aid the department to mainly focus on litigation which involves higher tax effect and litigation which includes complex legal issues.

Following table summarizes the enhanced monetary limit against earlier monetary limit:

S. No.

Department against which appeal/SLPs is to be filed Enhanced Monetary Limit

Earlier Monetary Limit


Appellate Tribunal INR 50 Lakhs INR 20 Lakhs


High Court INR 1 Crore INR 50 Lakhs


Supreme Court INR 2 Crore INR 1 Crore

Further clarification provided under the above referred Circular no. 17/2019 dated 8th August 2019:

  • The monetary limit is applicable individually for each assessee and each assessment year.
  • If in case of an individual assessee, the disputed issue arises in more than one assessment year, then, the Department can file an appeal only for such assessment year in which the tax effect exceeds the monetary limit.
  • Further, Cases wherein there is a combined order for more than one year of an assessee, the appeal can be filed only for such assessment year in which the tax effect exceeds the prescribed monetary limit.
  • Cases, wherein, one single order includes more than one assessee, the appeal can be filed only for that assessee in which the tax effect exceeds the monetary limit.

Other Related Guides

Form 46 Form 46 Application for information under clause (b) of sub-section (1) of section 138 of the Income-tax Act, 1961
Form 36A Form 36A - Income Tax Form of memorandum of cross-objections to the Appellate Tribunal - IN THE INCOME-TAX APPELLATE TRIBUNAL
Form 15CB Form 15CB - Income Tax Certificate of an accountant
Form 12B Form 12B - Income Tax Form for furnishing details of income under section 192(2) for the year ending 31st March
Form 31 Form 31 - Income Tax Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961

Post by Arnold Thomas

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