Reference applications and appeals. - Income Tax - 1378/CBDT

INSTRUCTION NO. 1378/CBDT Dated: January 29, 1981 As would be apparent from the subject of the above mentioned Instruction it was intended to be applicable not only to I.T.Act but to other Direct Taxes also. However, reference continue to be received in Boards office in case where reference applications u/s.'s 27(1),26(1) and 63(1) of the W.T, GT, Estate duty acts respectively are to be filed by the Commissioners/controllers. It is possible that this is being done under a mistaken impression that the above instruction apply only to references u/s.256(1) of the I.T.Act. It is hereby clarified that the procedure laid down in the aforesaid instructions should also be followed mutatis mutandis in respect of reference applications and appeals under the W.T, G.T, and Estate Duty Acts respectively.