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of <h1>Income Tax Bill Clause 373: Appeal Rules for Authorities, Monetary Limits, and Tribunal Considerations Explained.</h1> Clause 373 of the Income Tax Bill, 2025, outlines regulations for filing appeals by income-tax authorities. The Board can set monetary limits for appeals through orders or instructions. If an authority does not file an appeal for a specific issue in a tax year, it can still appeal the same issue for the same or different assessee in other years. An assessee cannot claim that the authority accepted a decision by not appealing. The Appellate Tribunal or Court must consider the Board's orders and the context of the appeal's filing or absence when hearing such cases.
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