Income Tax Department

Ministry of Finance, Government of India

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Section 257

Statement of case to Supreme Court in certain cases

Section

Section Number

257

Chapter

CHAPTER XX - APPEALS AND REVISION

Act

Income-tax Act, 1961

Year

2019 (No. 2)

Statement of case to Supreme Court in certain cases

Statement of case to Supreme Court in certain cases

Statement of case to Supreme Court in certain cases.

257. If, on 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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