Mera Samvidhaan All of Income-tax Act, 1961

Chapter XX · Appeals and Revision

257Statement of case to Supreme Court in certain cases.

Section 257 · Chapter XX · C.—Reference to High Court · page 894 of the Act

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.

Other provisions that mention Section 257

Section 257 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.