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Filing of appeal by tax authority.

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..... ulating the filing of appeal by any tax authority under this Chapter. (2) Where, in pursuance of the orders, instructions or directions issued under sub-;section (1), a tax authority has not filed any appeal on any issue in the case of an assessee for any financial year, it shall not preclude such authority from filing an appeal on the same issue in the case of- (a) the same assessee for any .....

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..... shall be deemed to have been issued under sub-section (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly. - Clause 29. -inter alia, provides that the Board may, from time to time, issue orders, instructions or directions to other tax authorities, fixing such monetary limits as it may deem fit, for the purpose of regulating the filing of appeal by any tax authority. .....

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