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Union of India - Section

Section 257 in The Income Tax Act, 1961

257. Statement of cases to the Supreme Court in certain cases.

- If, on [an application made against an order made under section 254 before the 1st day of October, 1998, under section 256] [ Substituted by Act 21 of 1998, Section 56, for " an application made under section 256" (w.e.f. 1.10.1998).], 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.