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Union of India - Section

Section 261 in The Income Tax Act, 1961

261. Appeal to Supreme Court.

- An appeal shall lie to the Supreme Court from any judgment of the High Court [delivered ] [Substituted by Act 21 of 1998, Section 59, for " delivered on a reference made under section 256" (w.e.f. 1.10.1998).][before the establishment of the National Tax Tribunal] [ Inserted by Act 49 of 2005, Section 30 and Schedule (w.e.f. 28.12.2005).][on a reference made under section 256 against an order made under section 254 before the 1st day of October, 1998 or an appeal made to High the Court in respect of an order passed under section 254 on or after that date] [Substituted by Act 21 of 1998, Section 59, for " delivered on a reference made under section 256" (w.e.f. 1.10.1998).] in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.