https://www.taxtmi.com/circulars?id=9024 CBDT instructs that for prior approval to file reference applications under section 256(1) a self-contained report stating facts, revenue effect, and the Commissioner's opinion should be sent; routine copies of I.T.O. and A.A.C. orders and Standing Counsel opinions need not be forwarded unless the Commissioner's report relies on them. Copies of Tribunal orders must be sent in every case. The instruction modifies prior Office Manual and Board guidance. en-us Mon, 16 Aug 1976 00:00:00 +0530 Wed, 01 Jun 2011 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9024 CBDT instructs that for prior approval to file reference applications under section 256(1) a self-contained report stating facts, revenue effect, and the Commissioner's opinion should be sent; routine copies of I.T.O. and A.A.C. orders and Standing Counsel opinions need not be forwarded unless the Commissioner's report relies on them. Copies of Tribunal orders must be sent in every case. The instruction modifies prior Office Manual and Board guidance. Circulars Income Tax Mon, 16 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9024