New section 268A was not required to tackle departmental appeal on unchallenged/ accepted issues in view of Supreme Courts judgment in the case of B.J. AKKARA, COL. (RETD.) V. GOVERNMENT OF INDIA https://www.taxtmi.com/article/detailed?id=97 Section 268A permits the Board to fix monetary limits for filing appeals and treats prior Board instructions as issued under the section; non filing pursuant to those instructions does not preclude filing appeals later in the same or other cases, and an assessee cannot contend that the revenue has acquiesced merely because no appeal was filed elsewhere. Tribunals and courts must consider the Board's instructions and the circumstances of filing or non filing. The provision codifies the premise that non filing for administrative or economic reasons can constitute just cause for later litigation. en-us Sun, 18 May 2008 00:00:00 +0530 Thu, 20 Jan 2011 12:44:22 +0530 TaxTMI RSS Generator New section 268A was not required to tackle departmental appeal on unchallenged/ accepted issues in view of Supreme Courts judgment in the case of B.J. AKKARA, COL. (RETD.) V. GOVERNMENT OF INDIA https://www.taxtmi.com/article/detailed?id=97 Section 268A permits the Board to fix monetary limits for filing appeals and treats prior Board instructions as issued under the section; non filing pursuant to those instructions does not preclude filing appeals later in the same or other cases, and an assessee cannot contend that the revenue has acquiesced merely because no appeal was filed elsewhere. Tribunals and courts must consider the Board's instructions and the circumstances of filing or non filing. The provision codifies the premise that non filing for administrative or economic reasons can constitute just cause for later litigation. Articles Income Tax Sun, 18 May 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=97