Hi, Rafal
Do you mean the command of uboot to reboot the board? If yes, you can use "reset" command in uboot to reboot system, the eventual operation of "reset" command will trigger a wdog reset which will reboot i.MX6 SOC. But it will not reset the PMIC, so it is not a power off/on reset, it only reset our i.MX6 SOC.
If you use "reboot" command in kernel, the PMIC(PFuze) will be also reset by our wdog reset, which will be a power off/on reset.
So, in a word, in uboot, "reset" is to only reset our i.MX6 SOC, in kernel, "reboot" will reset both our i.MX6 SOC and external PMIC which connect its reset pin to our WDOG_B pin.