TMI BlogInsertion of new section 268 A.X X X X Extracts X X X X X X X X Extracts X X X X ..... reference by income-tax authority. "268A. (1) The Board may, from time to time, 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e disputed issue by not filing an appeal or application for reference in any 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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