section 257
Statement of case to Supreme Court in certain cases.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XX APPEALSAND REVISION
Statutory text
If, on 6[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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