Circular No. 3/2018 — Monetary limits for Revenue appeals — Rs.50L HC, Rs.1Cr SC
Date: 2018-07-11 Status: SUPERSEDED Category: Appeals & Dispute Resolution Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Prescribed monetary limits below which Revenue shall not file appeals: ITAT Rs.20L, HC Rs.50L, SC Rs.1Cr. Subsequently revised upward by Circular 17/2019.
Key Directions
- Revenue not to file appeal where tax effect is below: ITAT Rs.20L, HC Rs.50L, SC Rs.1Cr.
- Exceptions: cases involving substantial question of law, constitutional validity.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 268A | 353 | Yes |
Cross-References
Act Sections
Related Circulars
- Supersedes: Circular 21/2015
- Superseded by: Circular 17/2019
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars