Board authority to regulate appeal filings limits tax authorities but bars acquiescence claims and guides appellate consideration. The provision empowers the Board to issue orders, instructions or directions fixing monetary limits to regulate filing of appeals by income-tax authorities. Non-filing of an appeal under those directions does not preclude filing on the same issue for other years or other assessees, and an assessee may not claim acquiescence from non-filing. Appellate tribunals or courts must regard the Board's directions and the circumstances of filing or non-filing when hearing such appeals.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Board authority to regulate appeal filings limits tax authorities but bars acquiescence claims and guides appellate consideration.
The provision empowers the Board to issue orders, instructions or directions fixing monetary limits to regulate filing of appeals by income-tax authorities. Non-filing of an appeal under those directions does not preclude filing on the same issue for other years or other assessees, and an assessee may not claim acquiescence from non-filing. Appellate tribunals or courts must regard the Board's directions and the circumstances of filing or non-filing when hearing such appeals.
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