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Filing of appeal by tax authority.

Section 29 - Acts - TAX MANAGEMENT - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 29 - 29. (1) The Board may, from time to time, issue orders, instructions or directions to other tax authorities, fixin .....

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s 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 other financial year; or (b) any other a .....

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party in any appeal, to contend that the tax authority has acquiesced in the decision on the disputed issue by not filing an appeal in any case. (4) The Appellate Tribunal, hearing such appeal, shall have regard to the orders, instructions or directi .....

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ll 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 oth .....

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