Filing of Appeal by Income-Tax Authority - Section 268A

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..... application for reference by any income-tax authority under the provisions of this Chapter. (2) Where, an income-tax authority has not filed any appeal or application for reference on any issue in the case of an assessee for any assessment year, due to abovementioned order/instruction/direction of the Board, such authority shall not preclude such authority from filing an appeal or application f .....

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..... r 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 for filing an appeal or application for reference shall be deemed to have been issued under sub-section (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly. - Manuals - Ready reckoner - Law an .....

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