India - Income Tax Act 2010 - Saarc

1.871 CH. XX - APPEALS AND REVISION - GENERAL S. 269notice of the order was served upon him, the time requisite for obtaining a copyof such order, shall be excluded.99[Filing of appeal or application for reference by income-tax authority.268A. (1) The Board may, from time to time, issue orders, instructions ordirections to other income-tax authorities, fixing such monetary limits asit may deem fit, for the purpose of regulating filing of appeal or application forreference by any income-tax authority under the provisions of this Chapter.(2) Where, in pursuance of the orders, instructions or directions issued undersub-section (1), an income-tax authority has not filed any appeal or applicationfor reference on any issue in the case of an assessee for any assessment year, itshall not preclude such authority from filing an appeal or application forreference on the same issue in the case of—(a) the same assessee for any other assessment year; or(b) any other assessee for the same or any other assessment year.(3) Notwithstanding that no appeal or application for reference has been filed byan income-tax authority pursuant to the orders or instructions or directionsissued under sub-section (1), it shall not be lawful for an assessee, being a partyin any appeal or reference, to contend that the income-tax authority hasacquiesced in the decision on the disputed issue by not filing an appeal orapplication for reference in any case.(4) The Appellate Tribunal or Court, hearing such appeal or reference, shall haveregard to the orders, instructions or directions issued under sub-section (1) andthe circumstances under which such appeal or application for reference wasfiled or not filed in respect of any case.(5) Every order, instruction or direction which has been issued by the Boardfixing monetary limits for filing an appeal or application for reference shall bedeemed to have been issued under sub-section (1) and the provisions of subsections(2), (3) and (4) shall apply accordingly.]Definition of “High Court”.269. In this Chapter,—“High Court” means—(i) in relation to any State, the High Court for that State ;1[(ii) in relation to the Union territory of Delhi, the High Court of Delhi ;(iia) 2 [* * *]](iii) 3 [* * *](iv) in relation to the Union territory of the Andaman and Nicobar Islands,the High Court at Calcutta ;99. Inserted by the Finance Act, 2008, w.r.e.f. 1-4-1999.1. Substituted for clause (ii) by the Punjab Reorganisation and Delhi High Court (Adaptationof Laws on Union Subjects) Order, 1968, w.r.e.f. 1-11-1966.2. Omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order,1973, w.r.e.f. 25-1-1971.3. Clause (iii) omitted by the Finance Act, 1994, w.e.f. 1-4-1995. Prior to omission, clause (iii)was substituted by the North-Eastern Areas (Reorganisation) (Adaptation of Laws onUnion Subjects) Order, 1974, w.r.e.f. 21-1-1972.