The Hon'ble CBDT has issued Instruction No 5/2014 dated 10.07.2014, by which the monetary limits for filing appeals to ITAT / HIGH COURT / SUPREME COURT have been revised.
The New limits are: Tax effect
Appeal before ITAT Rs. 4,00,000/-
High Court Rs. 10,00,000/-
Supreme Court Rs. 25,00,000/-
Copy of Instruction is attached for your information.