Monetary Limits for Appeals - CBDT keen to continue litigation in old cases
IN Instruction No. 3/2011 dated 09.02.2011, CBDT has fixed monetary limits for filing appeals in the Tribunal, High Courts and Supreme Court. The Delhi High Court had dismissed appeals filed prior to this date and the Supreme Court had held that the Circular does not ipso facto apply to the old cases. [Please see DDT 1685 - 05.09.2011] Board has asked the field formations to file review petition in High Court pointing out the observations of the Supreme Court.
Now the CBDT, acting on suggestions received, advises that instead of filing review petitions, recall petitions may be filed, because there is a time limit of 30 days to file a review petition, whereas there is no such limitation to file a recall petition. Board advises the officers to file either a review petition or a recall petition as suggested by Sr. Standing Counsel in a particular case.
Board also clarifies that as per Board's letter dtd 24/08/11, the decision not to file SLP due to smallness of tax effect was conveyed. However since appeal to High Court was filed as per the relevant Instruction applicable at the time of filing, review / recall petition in such cases is also to be filed where tax effect is less than Rs. 4 lacs, if filing appeal to High Court was permissible as per Instruction applicable at the time of filing.