668/CBDT. - Income Tax - 668/CBDT

INSTRUCTION NO. 668/CBDT Dated : March 13, 1974 Reference applications are filed by the Commissioners of Income-tax after obtaining the Board's authorisation. While filing the reference applications, the Commissioners usually endorse to the Board a copy of the application. It is, however, noticed that in many cases such endorsements do not contain details of the number and date of the Board's letter conveying the Board's authorisation to file reference applications. It becomes difficult to link the papers with the file in Board's office. It is therefore, requested that while endorsing to the Board copies of the reference applications under the Wealth-tax Act, 1957, Gift-tax Act, 1956 and Estate Duty Act, 1953, it may please be ensured that the date and number of Board's letter is invariably mentioned in the relevant copies. Similarly, when a second reference of the Board may kindly be given.