Report No. 58

Reasons for recommendation

6.37. Since we are recommending radical changes in respect of proceedings subsequent to decision of the Income-tax Appellate Tribunal, it is necessary that we should explain the reasons which have weighed with us in making these recommendations. We have already dealt with the point that the provisions about reference serve no useful purpose, and, in fact, they invariably tend to introduce an element of delay in the final disposal of Income-tax cases. That is why, consistently with the opinion almost unanimously expressed in our present inquiry, we are recommending that the procedure as to reference should be dropped.