April 29, 2026
Submitted By: Shristi Rajput
Circular No 5/2019 Monetary limits for filing / withdrawal of wealth tax appeal of department of ITAT HCs / SLPs appeals SC through standing the scope of Circular No 3 2018
Circular No. 5/2019 (CBDT) enhances and clarifies the monetary limits for filing or withdrawing departmental appeals in wealth-tax cases before ITAT, High Courts, and the Supreme Court. It extends the scope of Circular No. 3/2018 by applying similar limits to wealth-tax matters, aiming to reduce unnecessary litigation and ensure that appeals are filed only in cases involving substantial tax effect.
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