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FILING OF APPEAL BY INCOME-TAX AUTHORITY SECTION:- 268A

Income Tax - Penalties - Circumstances, Procedures and Relief - 27 - (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 re .....

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iled any appeal or application for reference on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal or application for reference on the same issue in the case of (a) the same assess .....

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ued under sub-section (1), it shall not be lawful for an assessee, being a party in any appeal or reference, to contend that the income-tax authority has acquiesced in the decision on the disputed issue by not filing an appeal or application for refe .....

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