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1961Section 257

257. Statement of case to Supreme Court in certain cases.

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From the Income Tax Department's correspondence.

If, on an application made against an order made under section 254 before the 1st day of October, 1998, under section 256 the Appellate Tribunal is of the opinion that, on account of a conflict in the decisions of High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its President direct to the Supreme Court.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·