Circular No. 3 of 2018 dated 11-07-2018 specifiies the monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/ appeals before Supreme Court. Para 11 of the Circular states that such monetary limits shall not apply to writ matters and Direct tax matters other than Income tax and filing of appeals in such cases shall continue to be governed by relevant provisions of statute and rules. As there is no charge under Wealth Tax Act, 1957 w.e.f 1 st April, 2016, Central Board of Direct Taxes vide Circular No. 5/2019 has decided that monetary limits for filing of appeals in Income tax cases as prescribed in the Circular dated 11-07-2018 shall also apply to Wealth Tax appeals.
https://www.incometaxindia.gov.in/communications/circular/circular_5_2019.pdf
