257 Income Tax Act - 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

If, on 1 an application made against an order made under section 254 before the 1st day of October, 1998, under section 256 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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1 Subs. by Act 21 of 1998, s. 56, for "an application made under Amendment section 256" (w.e.f. 1-10-1998).