Section - 257 (of Income Tax Act, 1961), Statement of case to Supreme Court in certain cases
Section - 257 (of Income Tax Act, 1961), Statement of case to Supreme Court in certain cases
This is a REDUNDANT SECTION.
Not applicable in respect of orders
passed by the IT Appellate Tribunal on
or after 1 October 1998.
Also omitted by the National Tax
Tribunal Act, 2005 with effect from a
date yet to be notified.
Statement of case to Supreme Court in certain cases.
If, on an application made against an order made under section 254 (of Income Tax Act, 1961) before the 1st day of October, 1998, under section 256 (of Income Tax Act, 1961) 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.
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