Income Tax Department

Ministry of Finance, Government of India

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Section 261

Appeal to Supreme Court

Section

Section Number

261

Chapter

CHAPTER XX - APPEALS AND REVISION

Act

Income-tax Act, 1961

Year

1965

Appeal to Supreme Court

Appeal to Supreme Court

D.—Appeals to the Supreme Court

Appeals to Supreme Court

261. An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on a reference made under section 256 in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.

 

 

[As amended by the Finance Act, 1965]

Footnotes