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of <h1>Board sets monetary limits for tax authorities' appeals; non-filing doesn't establish acquiescence; limits guide future filings</h1> The Board may prescribe monetary limits by order for income-tax authorities to regulate filing of appeals or references; such limits govern whether an authority files an appeal or reference on an issue. Failure to file in one assessee's case does not bar filing on the same issue for the same assessee in another year or for other assessees. An assessee cannot argue that non-filing in any case amounts to the authority's acquiescence on a disputed issue. The Appellate Tribunal or court must consider the Board's limits and the circumstances of filing or non-filing, and prior monetary-limit orders are treated as issued under this provision.
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