CBDT2024Circular No. 09/2024§268A
CBDT Circular 09/2024: departmental appeal thresholds raised · ITAT Rs. 60L, HC Rs. 2Cr, SC Rs. 5Cr
Below what tax effect will the Department no longer appeal?
Rs. 60 lakh before ITAT, Rs. 2 crore before High Courts, Rs. 5 crore before the Supreme Court; pending appeals below these limits will be withdrawn.
Published 2026-07-07
Held
Monetary limits for departmental appeals revised upward across all three forums, with withdrawal of pending sub-threshold appeals.
Practitioner takeaway
Sweep your pending departmental appeals against the new limits and move for withdrawal; several client matters may already be over.
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