Judicial references under the W.T. Act and G.T. Act. - Income Tax - 372/CBDT

INSTRUCTION NO. 372/CBDT Dated: January 22, 1972 Section(s) Referred: 9 ,10 Statute: Estate Duty Act It has been brought to the notice of the Board that some Addl. Cs. I.T. are filing reference applications under the W.T. and G.T. Acts before the Tribunal/High Court/Supreme Court, by signing the documents in their capacity as Addl. Cs. I.T. is not correct and is likely to be challenged by the assessees. The Board have authorised some of the Addl. Cs. I.T to deal with the judicial matters. For the purposes of judicial references under the W.T. Act and G.T. Act and for some other matters the Board have vide their orders NO. 23/1971 (F. No. 315/1/71-W.T.) dated 2.9.1971 u/s 10 of the W.T. Act and No. 25/1971 (F. No. 330/2/71-GT) dated 2-9-1971 u/s 9 of the G.T. Act respectively, specifically declared the concerned Addl. Cs. I.T. to function as Commissioners of W.T. and Commissioners of G.T. It is, therefore, necessary that the concerned Addl. Cs. I.T., while dealing with any judicial matters pertaining to W.T. and G.T. Act, must put their signatures in the capacity of Commissioner of W.T. or Commissioner of G.T. as the case may be. 2. As regards the judicial references pertaining to the Estate Duty, it would be noticed that only a Cs. I.T on each charge including each of the multi-Commissioner charges, has been authorised to function as Controller of Estate Duty. It, therefore, follows that while making any judicial references to the Tribunal/High Court/Supreme Court, only the concerned Cs. I.T., who has been specifically authorised to function as Controller of Estate Duty vide Board's order F.No. 301/38/70-ED dated 25-3-1971, should continue to sign as Controllers of E.D. 3. Kindly acknowledge receipt of these instructions.