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of <h1>Board Sets Monetary Limits for Income-Tax Appeals; Previous Non-Appeal Doesn't Imply Acceptance of Decision</h1> The Board is authorized to set monetary limits for income-tax authorities regarding the filing of appeals or applications for reference. If an income-tax authority refrains from filing an appeal due to these limits, it does not prevent them from filing on the same issue for a different assessment year or assessee. An assessee cannot argue that the authority has accepted a decision by not appealing. The Appellate Tribunal or Court must consider the Board's directives when hearing appeals. All orders concerning monetary limits are deemed issued under this provision, and related subsections apply accordingly.
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