here is a considerable pendency of litigation appeals of the Income Tax Department pending before tribunal authorities. The CBDT (Central Board of Direct Taxes) has addressed this important issue in its recent notification s on 8th august 2019. The notification states that the monetary criteria for filing of appeals by the department at juridical authorities have been increased.
The juridical authorities include ITAT, High Court Supreme Court have been revising. The notification is expected to reduce the back log of cases. The notification has been addressed under section 268 A of the Income Tax Act 1961. The notification came in enforcement from the date the issue of circular.
