I-T dept hikes threshold for filing appeals in courts, tribunal by officers

The income tax department has hiked the minimum threshold for filing appeals by the department in tribunal, high courts and the Supreme Court.

As per a circular by the CBDT, tax authorities can file appeals before the ITAT, high courts and Supreme Court, if the disputed tax demand exceeds Rs 60 lakh, Rs 2 crore and Rs 5 crore, respectively.

In 2019, the government had set the threshold for filing appeals at Income Tax Appellate Tribunal (ITAT) at Rs 50 crore, high courts (Rs 1 crore) and Supreme Court (Rs 2 crore).

The Central Board of Direct Taxes (CBDT) also said that monetary limit with regard to filing appeals/SLP (Special Leave Petition) shall be applicable to all cases including those relating to TDS/TCS.

It further said that SLPs/appeals pending before Supreme Court, high courts, and tribunals that are below the prescribed threshold should be withdrawn.

"As a step towards management of litigation, it has been decided by the Board to revise the monetary limits for filing of