INSTRUCTION NO.2/2005
Dated 24th October, 2005

F.No. 279/Misc.-64/05-ITJ
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi

To
All Chief Commissioners of Income Tax &
Directors General of Income Tax.

Revision of monetary limits for filing appeals by
Department before various appellate bodies or appellate
authorities - clarification thereon - regarding.

Reference is invited to Board's Instruction No.1979 dated 27-3-2000 [F.No.279/126/98-ITJ dt. 27..2000] and Instruction No.1985 dated 29.6.2000 [F.No.279/126/98-ITJ dated 29.6.2000] wherein monetary limits for filing appeals / references before various appellate authorities have been prescribed.

2.  In partial modification of the above instruction, it has now been decided by the Board that appeals will henceforth be filed only in cases where the tax effect exceeds the revised monetary limits given hereunder :-

3.  The Board has also decided that in cases involving substantial question of law of importance as well as in cases where the same question of law will repeatedly arise, either in the case concerned or in similar cases, should be separately considered on merits without being hundered by the monetary limits.

4.  Subject to the paragraphs 2 and 3 above, the Instruction No.1979 dated 27.3.2000 as clarified subsequently in Instruction No.1985 dated 29.6.2000, will continue to govern the decision for filing of departmental appeals.

5.  This Instruction will come into effect from 31.10.2005.

Sd/-
(S.C.L. Dhamija)
OSD (ITJ)