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Report No. 58

Unanimity as regards replacement of reference by appeal

6.13. In regard to the present provisions relating to the reference proceedings, there appears to be almost complete unanimity for deleting them and for substitution of an appeal in their place; and this trend of opinion can be well appreciated, because it is common experience that the procedure of reference, at present contemplated by section 256, is dilatory and serves no significant or important purpose. We ought to add that if proceedings relating to reference are omitted from section 256, it is certain that the decisions of the Income-tax Appellate Tribunal would naturally be more elaborate and conform to the traditional requirements of an appellate judgment1. We are, therefore, satisfied that the present provisions about reference should be deleted. We shall deal later with the question of the procedure to be substituted in their place.

1. See Paras. 6.36 and 6.37, infra.

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