Prior approval for reference applications: Commissioners may send a self-contained report without routine orders or counsel opinions; tribunal orders required. CBDT instructs that for prior approval to file reference applications under section 256(1) a self-contained report stating facts, revenue effect, and the Commissioner's opinion should be sent; routine copies of I.T.O. and A.A.C. orders and Standing Counsel opinions need not be forwarded unless the Commissioner's report relies on them. Copies of Tribunal orders must be sent in every case. The instruction modifies prior Office Manual and Board guidance.
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.
Prior approval for reference applications: Commissioners may send a self-contained report without routine orders or counsel opinions; tribunal orders required.
CBDT instructs that for prior approval to file reference applications under section 256(1) a self-contained report stating facts, revenue effect, and the Commissioner's opinion should be sent; routine copies of I.T.O. and A.A.C. orders and Standing Counsel opinions need not be forwarded unless the Commissioner's report relies on them. Copies of Tribunal orders must be sent in every case. The instruction modifies prior Office Manual and Board guidance.
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