Income-tax Act,1961

Act No : 43

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Section : Statement of cases to Supreme Court in certain cases 3.

257. Statement of cases to Supreme Court in certain cases 3 If, on an application made 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 ------------------------------------------------------------------- 2 Substituted for "one hundred and twenty-five rupees" by the Finance Act, 1981, w.e.f. 1-6-1981, which was earlier substituted for "rupees one hundred" by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. ----------------------------------------------------------------------- 1.728 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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