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<h1>Supreme Court directs Tribunal to refer key questions to High Court for Income-tax Appellate Tribunal decisions</h1> The Supreme Court allowed the appeals and directed the Tribunal to refer three questions to the High Court for decision concerning the correctness of the ... Whether Tribunal is correct in holding that a reference made to the Valuation Officer in compliance with the directions of the AAC cannot be a reference u/s 16A - Whether Tribunal is correct in holding that the report from the V.O., although obtained on the basis of a reference made as a result of the AA's directions, is not binding on the Wealth-tax Officer under section 16A (6) - above question are question of law- reference is called for The Supreme Court allowed the appeals and directed the Tribunal to refer three questions to the High Court for decision. The questions relate to the correctness of the Income-tax Appellate Tribunal's decisions regarding references to the Valuation Officer under the Wealth-tax Act.
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