Central Board of Direct Taxes (CBDT) has issued Circular No. 17/2019 dated 8th August, 2019 to increase the threshold limit for filing of appeal before judicial authorities.
The revised monetary limit for filing of appeal before Income Tax Appellate Tribunal (ITAT) , High Courts and Supreme Courts are specified in the table below –
| Sl No. | Appeals/ SLPs in Income-tax matters | Monetary Limit (Upto) |
| 1 | Before ITAT | Rs. 50 Lakhs |
| 2 | Before High Court | Rs. 1 Crore |
| 3 | Before Supreme Court | Rs. 2 Crore |
For further details please refer the attached Circular.
Source: Central Board of Direct Taxes
