Revised monetary limit of Rs. 50 lacs shall apply retrospectively to pending appeals also

Last updated: 13 July 2021
Quick Summary
This judgement confirms that the revised monetary limit of Rs. 50 lacs for appeals, as set out in CBDT Circular No. 17/2019, applies retrospectively. This means the limit is applicable to appeals that were already pending. Consequently, the revenue's appeal was dismissed due to the low tax effect, without considering the case's merits.

Court :
ITAT Delhi

Brief :
This appeal is filed by the Revenue against order dated 30/08/2017 passed by CIT(A)-New Delhi for assessment year 2012-13.

Citation :
I.T.A. No. 6598/DEL/2017 (A.Y 2012-13)

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

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