Insertion of New Section 268A - Filing of appeal or application for reference by income-tax authority.

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..... ime, issue orders, instructions or directions to other income-tax authorities, fixing such monetary limits as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any income-tax authority under the provisions of this Chapter. ( 2 ) Where, in pursuance of the orders, instructions or directions issued under sub-section ( 1 ), an income-tax authority has .....

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..... case. ( 4 ) The Appellate Tribunal or Court, hearing such appeal or reference, shall have regard to the orders, instructions or directions issued under sub-section ( 1 ) and the circumstances under which such appeal or application for reference was filed or not filed in respect of any case. ( 5 ) Every order, instruction or direction which has been issued by the Board fixing monetary limits .....

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