Mera Samvidhaan All of Income-tax Act, 1961

Chapter XX · Appeals and Revision

258Power of High Court or Supreme Court to require statement to be amended.

Section 258 · Chapter XX · C.—Reference to High Court · page 895 of the Act

If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf.

Section 258 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.