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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Board Streamlines Reference Application Process u/s 256(2) of Income Tax Act; No Redundant Approvals Needed for CIT.</h1> The circular issued by the Board on February 7, 1984, addresses the procedure for filing reference applications under section 256(2) of the Income Tax Act. It clarifies that once the Board authorizes a reference application on a specific issue in a taxpayer's case, the Commissioner of Income Tax (CIT) does not need to seek further approval from the Board to file reference applications on the same issue for different years concerning the same taxpayer. This instruction aims to streamline the process and avoid redundant approvals for similar cases across different assessment years.
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