https://www.taxtmi.com/manuals?id=1470 Section 268A authorises the Board to fix monetary limits by orders, instructions or directions to regulate filing of appeals or applications for reference by income-tax authorities; such limits apply as if issued under the section and, where an authority did not file an appeal pursuant to those directions, it remains free to file on the same issue in other years or against other assessees, an assessee may not treat non-filing as acquiescence, and the Appellate Tribunal or court must have regard to those Board directions and the circumstances of filing or non-filing. en-us Sat, 30 Jan 2016 16:30:00 +0530 Sat, 21 Sep 2024 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1470 Section 268A authorises the Board to fix monetary limits by orders, instructions or directions to regulate filing of appeals or applications for reference by income-tax authorities; such limits apply as if issued under the section and, where an authority did not file an appeal pursuant to those directions, it remains free to file on the same issue in other years or against other assessees, an assessee may not treat non-filing as acquiescence, and the Appellate Tribunal or court must have regard to those Board directions and the circumstances of filing or non-filing. Manuals Income Tax Sat, 30 Jan 2016 16:30:00 +0530 https://www.taxtmi.com/manuals?id=1470