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<h1>Board-set monetary thresholds limit when central tax officers may appeal; non-filing doesn't waive issues and reasons must be considered.</h1> The provision empowers the Board, on Council recommendation, to prescribe monetary thresholds governing when a central tax officer may file appeals or applications. Failure by the officer to appeal a decision pursuant to those instructions does not bar the officer from appealing other cases with similar legal issues, nor may any party assert that the officer's non-filing constitutes acquiescence on the disputed issue. Tribunals and courts must consider the circumstances that led to the officer's non-filing under the prescribed orders or directions.