Order communication requirement ensures both the assessee and Commissioner receive the tribunal's decision on reference applications promptly. An order on an application for reference must be communicated to the parties; specifically, the tribunal's order is to be transmitted to the assessee and the Commissioner to ensure formal notice of the decision on the reference application.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Order communication requirement ensures both the assessee and Commissioner receive the tribunal's decision on reference applications promptly.
An order on an application for reference must be communicated to the parties; specifically, the tribunal's order is to be transmitted to the assessee and the Commissioner to ensure formal notice of the decision on the reference application.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.