https://www.taxtmi.com/circulars?id=9412 Instruction requires Commissioners to have Departmental Representatives request the Tribunal to make a direct reference to the Supreme Court where High Courts conflict on whether a valid reopening of assessment for one category permits bringing time barred items into charge; CsIT to issue instructions and DRs to seek such references, including when the assessee seeks a reference. en-us Tue, 21 Jul 1981 00:00:00 +0530 Sat, 04 Jun 2011 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9412 Instruction requires Commissioners to have Departmental Representatives request the Tribunal to make a direct reference to the Supreme Court where High Courts conflict on whether a valid reopening of assessment for one category permits bringing time barred items into charge; CsIT to issue instructions and DRs to seek such references, including when the assessee seeks a reference. Circulars Income Tax Tue, 21 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9412