252.            Can the department file an appeal in respect of the same assessee if in respect of some years, no appeal was filed in matters involving identical dispute. Discuss.

Ans. If in respect of previous period, in respect of same assessee, no appeal was filed involving an identical dispute, revenue can be precluded from filing an appeal if the fact situation in subsequent years remain the same. But merely because revenue has not preferred an appeal in some cases it would not prevent the revenue to prefer an appeal in another case.  Where in pursuance of any instruction issued by CBEC with regard to fixing of a  limits below which appeal should not be filed, officer has not filed any appeal against any decision passed under the provision of the Act then it should not preclude such officer from filing appeal in any other case involving the same or similar questions or question of law.