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of <h1>Income Tax Bill 2025 Clause 373 modernizes appeal limits while maintaining core protections against frivolous litigation</h1> The Income Tax Bill 2025's Clause 373 and the current Income Tax Act 1961's Section 268A both regulate appeals filed by tax authorities. These provisions empower the Central Board of Direct Taxes to set monetary limits for filing appeals, preventing litigation in low-revenue cases. Key protections include: non-filing of appeals in one case doesn't preclude appeals in other cases involving the same taxpayer or different taxpayers; taxpayers cannot claim the tax authority acquiesced by not filing appeals; and appellate forums must consider the Board's instructions when hearing appeals. The 2025 Bill modernizes language by removing references to obsolete 'application for reference' procedures and changing 'assessment year' to 'tax year,' while maintaining core policy objectives of reducing frivolous litigation and ensuring administrative consistency.
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