Reference procedure applicability: instruction extends income tax reference and appeal procedure to wealth, gift and estate duty matters. The Instruction directs that the procedural steps and safeguards prescribed by Instruction No. 1378/CBDT for reference applications under the Income tax framework are to be followed mutatis mutandis by Commissioners/controllers when submitting and processing reference applications and appeals under the Wealth Tax, Gift Tax and Estate Duty Acts.
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 procedure applicability: instruction extends income tax reference and appeal procedure to wealth, gift and estate duty matters.
The Instruction directs that the procedural steps and safeguards prescribed by Instruction No. 1378/CBDT for reference applications under the Income tax framework are to be followed mutatis mutandis by Commissioners/controllers when submitting and processing reference applications and appeals under the Wealth Tax, Gift Tax and Estate Duty Acts.
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