The Rajya Sabha Unstarred Question No. 1829, answered on August 04, 2026, on “Monetary Limits for Tax Appeals” was answered by the Minister of State in the Ministry of Finance, Shri Pankaj Chaudhary. The Question sought details of revised monetary limits for filing departmental appeals before the Income Tax Appellate Tribunal (ITAT), High Courts and the Supreme Court, as well as the number of appeals withdrawn or not filed following the revision.
The Government informed the Rajya Sabha that monetary limits for filing departmental appeals before the ITAT, High Courts and the Supreme Court were revised through CBDT Circular No. 9/2024 dated September 17, 2024.
Under the revised framework, the monetary limit based on tax effect has been fixed at ₹60 lakh for appeals before the ITAT, ₹2 crore for appeals before High Courts and ₹5 crore for appeals or Special Leave Petitions in income-tax matters before the Supreme Court.
Following issuance of CBDT Circular No. 9/2024, the Income Tax Department withdrew 443 appeals before the ITAT, 4,791 appeals before High Courts and 744 appeals before the Supreme Court. This translates into a total of 5,978 departmental appeals withdrawn across the three judicial forums.
In addition to appeals already withdrawn, the Department informed the House that it did not file 11,390 appeals before the ITAT, 5,565 appeals before High Courts and 534 appeals before the Supreme Court on account of the revised monetary limits. Accordingly, a total of 17,489 departmental appeals were not filed following the revised thresholds.
Taken together, 23,467 departmental tax appeals were either withdrawn or not filed following the enhancement of monetary limits under CBDT Circular No. 9/2024, reducing the number of lower-tax-effect disputes pursued by the Income Tax Department before appellate and judicial forums.
The revised thresholds form part of the Government’s approach to rationalising departmental tax litigation by restricting appeals in income-tax matters below the prescribed tax-effect limits, while focusing litigation resources on cases involving higher tax implications.
The Answer can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/08/RS-Monetary-limits-for-tax-appeals-04.08.2026.pdf
