Appeal to Supreme Court.
An appeal shall lie to the Supreme Court from any judgment of the High Court delivered before the establishment of the National Tax Tribunal on a reference made under section 256 (of Income Tax Act, 1961) against an order made under section 254 (of Income Tax Act, 1961) before the 1st day of October, 1998 or an appeal made to High Court in respect of an order passed under section 254 (of Income Tax Act, 1961) on or after that date in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.