Reference filing autonomy: commissioners may decide on tribunal references, with board approval required for high court approaches. Instruction No.1328/CBDT authorises commissioners to decide independently whether to accept tribunal decisions or file reference applications without prior board approval, subject to exceptions: mandatory board reporting where reassessment or revision follows a revenue audit objection with an adverse tribunal finding, and prior board approval (with advance submission and standing counsel opinion) when seeking high court reference after tribunal rejection. The instruction preserves monetary thresholds for escalation, allows grouping of repetitive legal questions, and sets limits to deter low-value appeals and references.
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.
Reference filing autonomy: commissioners may decide on tribunal references, with board approval required for high court approaches.
Instruction No.1328/CBDT authorises commissioners to decide independently whether to accept tribunal decisions or file reference applications without prior board approval, subject to exceptions: mandatory board reporting where reassessment or revision follows a revenue audit objection with an adverse tribunal finding, and prior board approval (with advance submission and standing counsel opinion) when seeking high court reference after tribunal rejection. The instruction preserves monetary thresholds for escalation, allows grouping of repetitive legal questions, and sets limits to deter low-value appeals and references.
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