Filing of Appeal by Income-Tax Authority - Section 268A

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....tion for reference by any income-tax authority under the provisions of this Chapter. (2) Where, an income-tax authority has not filed any appeal or application for reference on any issue in the case of an assessee for any assessment year, due to abovementioned order/instruction/direction of the Board, such authority shall not preclude such authority from filing an appeal or application for refere....