Quarterly report of Reference applications u/s 256(1).

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Full Text of the Document

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....own the acceptance of the decisions of the Tribunal. Even where reference application u/s.256(1) is rejected by the Tribunal and the Commissioner proposes to accept the same on reconsideration he is not required to refer the matter to the Board. Filing of Reference Applications u/s.256(1) will be considerably reduced if before deciding on it, the Commissioners apply their mind to the issues arisi....