1(1) The assessee or the 2 Principal Commissioner or Commissioner may, within sixty days of the date upon which he is served with notice of 3 an order passed before the 1st day of October, 1998, under section 254, by application in the prescribed form, accompanied where the application is made by the assessee by a fee of 4 two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court :
Provided that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding thirty days.
(2) If, on an application made under sub-section (1), the Appellate Tribunal refuses to state the case on the ground that no question of law arises, the assessee or the 2 Principal Commissioner or Commissioner, as the case may be, may, within six months from the date on which he is served with notice of such refusal, apply to the High Court, and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case and to refer it, and on receipt of any such requisition, the Appellate Tribunal shall state the case and refer it accordingly.
5 (2A) The High Court may admit an application after the expiry of the period of six months referred to in sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.
(3) Where in the exercise of its powers under sub-section (2), the Appellate
Tribunal refuses to state a case which it has been required by the assessee to
state, the assessee may, within thirty days from the date on which he receives
notice of such refusal, withdraw his application, and, if he does so, the fee
paid shall be refunded.
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1. Sub-heading "C. Reference to High Court" and section 256 shall stand
omitted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule.
2. Subs. by Act 25 of 2014, s. 4, for "Commissioner" (w.e.f. 1-4-2013).
3. Subs. by Act 21 of 1998, s. 55, for "and order under section 254" (w.e.f.
1-10-1998).
4. Subs. by Act 16 of 1981, s. 20, for "one hundred and twenty-five rupees" (w.e.f.
1-6-1981).
5. Ins. by Act 14 of 2010, s. 48 (w.e.f. 1-6-2010).
Section 251 Powers of the Commissioner (Appeals)
Section 252 Appellate Tribunal
Section 252A Qualifications, terms and conditions of service of President, Vice-President and Member
Section 253 Appeals to the Appellate Tribunal
Section 254 Orders of Appellate Tribunal
Section 255 Procedure of Appellate Tribunal
Section 256 Statement of case to the High Court
Section 257 Statement of case to Supreme Court in certain cases
Section 258 Power of High Court or Supreme Court to require statement to be amended
Section 259 Case before High Court to be heard by not less than two judges
Section 260 Decision of High Court or Supreme Court on the case stated