Board authorisation for reference applications: endorsing copies must state the Board letter's date and number for file linkage. Endorsed copies of reference applications filed by Commissioners after Board authorisation must invariably state the date and number of the Board letter conveying authorisation; this detail is required for linking papers with the Board's file. The same requirement applies when a second reference is submitted, to preserve file continuity for reference applications under the Wealth-tax Act, Gift-tax Act and Estate Duty Act.
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.
Board authorisation for reference applications: endorsing copies must state the Board letter's date and number for file linkage.
Endorsed copies of reference applications filed by Commissioners after Board authorisation must invariably state the date and number of the Board letter conveying authorisation; this detail is required for linking papers with the Board's file. The same requirement applies when a second reference is submitted, to preserve file continuity for reference applications under the Wealth-tax Act, Gift-tax Act and Estate Duty Act.
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