Direct references to Supreme Court urged where High Courts conflict; Commissioners to prompt Tribunals through departmental representatives. The Board instructs Commissioners to have Departmental Representatives request the Tribunal to draw up a statement of case and refer directly to the Supreme Court where conflicting decisions of two or more High Courts exist; Representatives may also request such direct reference when an assessee seeks a reference, and Commissioners must state whether they deem a case fit for a direct reference when forwarding proposals for filing a 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.
Direct references to Supreme Court urged where High Courts conflict; Commissioners to prompt Tribunals through departmental representatives.
The Board instructs Commissioners to have Departmental Representatives request the Tribunal to draw up a statement of case and refer directly to the Supreme Court where conflicting decisions of two or more High Courts exist; Representatives may also request such direct reference when an assessee seeks a reference, and Commissioners must state whether they deem a case fit for a direct reference when forwarding proposals for filing a reference application.
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