Special Provision for appeal by Department - Section 268A

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..... s section empowers CBDT to fix monetary limit to regulate appeal by department, in order to avoid litigation in small cases. As per current notification, the department can file appeal only if the .....

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..... ssee in a particular year. Then it shall not stop the department from filing appeal on the same issue. In case of same assessee in another year. In case of another assessee in any year. .....

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