Filing reference applications u/s 256(1). - Income Tax - 999/CBDT

INSTRUCTION NO. 999/CBDT Dated : August 16, 1976 Section(s) Referred: 256(1) Statute: Income - Tax Act, 1961 Reference M(IT)'s demi-official F. No. 279/46/76-ITJ, dated 1st July, 1976 (Copy printed overleaf) on the above subject. 2. It has been brought to the notice of the Board that some difficulty is being experienced by Commissioners of Income-tax in obtaining prior approval of the Board for filing reference applications u/s 256(1) as the existing instructions on the subject require them to forward copies of orders of the I.T.O., the A.A.C. and the Tribunal and opinion of the Standing Counsel with each such proposal which is a time consuming process. The matter has been carefully considered by the Board and it has been decided that henceforth subject to para. 3 of this letter copies of orders of the I.T.O and the A.A.C and the opinion of the Standing Counsel need not be sent to the Board while sending proposals for prior approval for filing reference applications u/s 256(1). 3. A self contained report on facts of the case, the revenue effect, and the opinion of Commissioner of Income-tax should be sent to the Board. When however, there is a reference to the orders of the I.T.O/A.A.C. or opinion of the Standing Counsel in the Commissioner of Income-tax's report and the report is not complete without these, copies of such orders will have to be forwarded alongwith the report. However, copies of the Tribunal's orders have invariably to be sent to the Board in all cases. 4. The instructions contained in para. 34 Chapter XX of Office Manual Volume II Section II read with para. 5 of the Board's instruction No. 442* (F. No. 279/189/72-ITJ), dated the 26th July 1972 may be deemed to have modified accordingly.