206. Application under section 256/(2) of the Act.
- (i) Application under section 256 (2) of the Act shall be in the form of a petition and shall set forth precisely the questions of law upon which the Appellate Tribunal is required to make a reference to the High Court.(ii)An application under section 256 (2) of the Act shall be accompanied by :-(i)The order of the Appellate Tribunal refusing to state the case;(ii)The order of the Appellate Tribunal under Section 254 (1) of the Act.(iii)The order of the Appellate Assistant Commissioner,(iv)The order of the Income Tax Officer and(v)The other relevant papers on which the petitioner wants to rely in support of his petition.
