Circular No. 17/2019 — Revised monetary limits — Rs.50L ITAT, Rs.1Cr HC, Rs.2Cr SC
Date: 2019-08-08 Status: SUPERSEDED Category: Appeals & Dispute Resolution Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Revised upward: ITAT Rs.50L, HC Rs.1Cr, SC Rs.2Cr. Applied retrospectively to pending appeals. Subsequently revised by Circular 9/2024.
Key Directions
- Revenue not to file appeal where tax effect is below: ITAT Rs.50L, HC Rs.1Cr, SC Rs.2Cr.
- Applies to appeals pending as on date of circular.
- Revenue to withdraw appeals where tax effect is below revised limits.
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 3/2018
- Superseded by: Circular 9/2024
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