Reference application under section 256(1): seeking statement of case and referral of specified questions of law to High Court. Reference application under section 256(1) is a procedural form by which an assessee requests the Appellate Tribunal to draw up a statement of the case and refer specified questions of law to the High Court; the form requires details of the Tribunal order and service, facts necessary for the statement, the questions of law, dates of return filing and notice service, a list of documents (with translations if needed), signatures, and compliance with a prescribed fee schedule payable by bank challan.
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(1): seeking statement of case and referral of specified questions of law to High Court.
Reference application under section 256(1) is a procedural form by which an assessee requests the Appellate Tribunal to draw up a statement of the case and refer specified questions of law to the High Court; the form requires details of the Tribunal order and service, facts necessary for the statement, the questions of law, dates of return filing and notice service, a list of documents (with translations if needed), signatures, and compliance with a prescribed fee schedule payable by bank challan.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
