Appeals would be filed in high courts if the tax amount involved in litigation is Rs 50 lakh, up from Rs 20 lakh at present.
The Central Board of Direct Taxes (CBDT) has issued guidelines for the department to properly defend cases at the CIT (appeals) level, since a recourse would not be available for a further appeal in the tribunal in case of a loss, given the threshold for the revenue consideration has been raised to Rs 20 lakh by the government last year.
In a bid to unclog judicial forums of pending tax cases, the government last year raised the monetary threshold for further appeals in tax cases. The department can now appeal in tribunal against a CIT(A) order only if the revenue consideration is above Rs 20 lakh. It was earlier Rs10 lakh.
Appeals would be filed in high courts if the tax amount involved in litigation is Rs 50 lakh, up from Rs 20 lakh at present. For the Supreme Court, the threshold limit has been hiked to Rs 1 crore, from Rs 25 lakh at present.
Each assessing officer shall identify the top 20 cases of quality assessments and shall make proper representation in these cases before CIT(A),” the guidelines said. It further directed formation of a ‘regional and national talent pool’ comprising of officials having expertise and domain knowledge of specific sector and trade.
The guidelines said officials from the talent pool be selected for representing the department in high-stake cases at different levels of appeal and also for rendering all possible assistance and briefing of standing counsels in such cases.