Reference application u/s 256(2). - Income Tax - 1550/CBDT

INSTRUCTION NO. 1550/CBDT Dated: February 7, 1984 In some cases after the Board authorises reference application under section 256(2) on an issue in an assessee's case, the C.I.T again seek Board's approval for filing reference application under section 256(2) on the same issue in the same assessee's case for other years. The Board has decided that it is not necessary for the CIT to seek Board's approval for filing reference application under section 256(2) on the same issue in respect of the same assessee for other years.