Rule-48 (of Income Tax Rules, 1962), Form of application for reference to High Court

Rule-48 (of Income Tax Rules, 1962), Form of application for reference to High Court

Income Tax

This is a REDUNDAN RULE. Section 256 (of Income Tax Act, 1961) is Not applicable in respect of orders passed by the IT Appeallate Tribunal on or after 1 October 1998.

Form of application for reference to High Court.


An application under sub-section (1) of section 256 (of Income Tax Act, 1961) requiring the Appellate Tribunal to refer to the High Court any question of law shall be made in Form No. 37.

CONCEPTS