Section 373: filing of appeal by an income-tax authority

Monetary limits for departmental appeals

The Board may, from time to time, issue orders, instructions or directions to income-tax authorities, fixing monetary limits it considers fit, to regulate the filing of appeals by an income-tax authority under this Chapter.

Not filing an appeal in one case does not bind the Department elsewhere

Where, following such orders/instructions/directions, an income-tax authority has not filed an appeal on an issue for one assessee in one tax year, this does not prevent that authority from filing an appeal on the same issue for the same assessee in a different tax year, or for a different assessee in the same or a different tax year.

Where no appeal has been filed under this mechanism, it is not lawful for an assessee (as a party to another appeal) to argue that the Department has "acquiesced" in the decision on that disputed issue simply because it did not appeal in another case.

The Appellate Tribunal or Court hearing such an appeal must have regard to the Board's orders/instructions/directions and the circumstances under which an appeal was or was not filed in the relevant case.

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