TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal Rejects Reference Application; High Court Review u/s 256(2) Limited by Counsel's Lapse. Judicial Scrutiny Emphasized.</h1> A recent case highlighted an issue where a reference application under section 256(1) was filed for four legal questions but was rejected by the Tribunal. The Board authorized the Commissioner to file a reference application under section 256(2) with the High Court for all four questions, but only one was submitted due to a lapse by the Standing Counsel. The Board emphasizes the responsibility of the judicial branch to thoroughly scrutinize reference applications before submission to the Commissioner for signature. The Commissioner must verify details such as the assessee's name, assessment years, and the framing of legal questions, and reconsider filing if legal positions have changed.
TaxTMI 
TaxTMI 
