Section - 258 (of Income Tax Act, 1961), Power of High Court or Supreme Court to require statement to be amended
Section - 258 (of Income Tax Act, 1961), Power of High Court or Supreme Court to require statement to be amended
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.
Power of High Court or Supreme Court to require statement to be amended.
If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf.]
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