Reference application under section 256(2): prior Board authorisation for an assessee on an issue removes need for repeat approvals. Where the Board has authorised filing of a reference application under section 256(2) on a particular issue in an assessee's case, the Commissioner of Income Tax is not required to obtain fresh Board approval to file a reference application under section 256(2) on that same issue for the same assessee in respect of other assessment years.
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 application under section 256(2): prior Board authorisation for an assessee on an issue removes need for repeat approvals.
Where the Board has authorised filing of a reference application under section 256(2) on a particular issue in an assessee's case, the Commissioner of Income Tax is not required to obtain fresh Board approval to file a reference application under section 256(2) on that same issue for the same assessee in respect of other assessment years.
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