Section 29(2) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(2)Where, in pursuance of the orders, instructions or directions issued under sub-section (1), a tax authority has not filed any appeal on any issue in the case of an assessee for any financial year, it shall not preclude such authority from filing an appeal on the same issue in the case of—(a)the same assessee for any other financial year; or(b)any other assessee for the same or any other financial year.
