Reference applications under section 256(2) require commissioner scrutiny to ensure properly framed questions and avoid infructuous filings. Filing of reference applications under section 256(2) requires Commissioner scrutiny before signature to verify assessee identification, assessment years, and that questions of law are properly framed and match those authorised; the Commissioner must also reconsider filing where subsequent Supreme Court decisions, legislative amendments, or Board instructions render proposed questions settled, so as to avoid infructuous 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 applications under section 256(2) require commissioner scrutiny to ensure properly framed questions and avoid infructuous filings.
Filing of reference applications under section 256(2) requires Commissioner scrutiny before signature to verify assessee identification, assessment years, and that questions of law are properly framed and match those authorised; the Commissioner must also reconsider filing where subsequent Supreme Court decisions, legislative amendments, or Board instructions render proposed questions settled, so as to avoid infructuous references.
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