https://www.taxtmi.com/circulars?id=9340 Instruction No.1328/CBDT authorises commissioners to decide independently whether to accept tribunal decisions or file reference applications without prior board approval, subject to exceptions: mandatory board reporting where reassessment or revision follows a revenue audit objection with an adverse tribunal finding, and prior board approval (with advance submission and standing counsel opinion) when seeking high court reference after tribunal rejection. The instruction preserves monetary thresholds for escalation, allows grouping of repetitive legal questions, and sets limits to deter low-value appeals and references. en-us Sat, 05 Apr 1980 00:00:00 +0530 Sat, 04 Jun 2011 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9340 Instruction No.1328/CBDT authorises commissioners to decide independently whether to accept tribunal decisions or file reference applications without prior board approval, subject to exceptions: mandatory board reporting where reassessment or revision follows a revenue audit objection with an adverse tribunal finding, and prior board approval (with advance submission and standing counsel opinion) when seeking high court reference after tribunal rejection. The instruction preserves monetary thresholds for escalation, allows grouping of repetitive legal questions, and sets limits to deter low-value appeals and references. Circulars Income Tax Sat, 05 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9340