Filing reference applications u/s 256(1).

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....2. It has been brought to the notice of the Board that some difficulty is being experienced by Commissioners of Income-tax in obtaining prior approval of the Board for filing reference applications u/s 256(1) as the existing instructions on the subject require them to forward copies of orders of the I.T.O., the A.A.C. and the Tribunal and opinion of the Standing Counsel with each such proposal whi....