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Quarterly report of Reference applications u/s 256(1).

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..... to decide on their own the acceptance of the decisions of the Tribunal. Even where reference application u/s.256(1) is rejected by the Tribunal and the Commissioner proposes to accept the same on reconsideration he is not required to refer the matter to the Board. Filing of Reference Applications u/s.256(1) will be considerably reduced if before deciding on it, the Commissioners apply their min .....

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..... 3. Number of cases in which reference applications u/s.256(1) were rejected by the tribunal. 4. Number of cases in which reference applications u/s.256(2) were filed 5(i) Number of cases in which reference application u/s.256(1) were filed even though the tax effect was below the prescribed amount of Rs.30,000. (ii) Reasons for filing such reference application. The first quarterly report .....

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