Section 256 – Income Tax Act, 1961

Income Tax Act, 1961

 

 

Section 256. STATEMENT OF CASE TO THE HIGH COURT.

 

(1) 2047 The assessee or the Commissioner may, within sixty days of the date upon which he is served with notice of an order passed on or before the 1st day of October, 1998, under section 254, by application in the prescribed form, accompanied where the application is made by the assessee by a fee of two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court :

Provided that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding thirty days.

 

(2) If, on an application made under sub-section (1), the Appellate Tribunal refuses to state the case on the ground that no question of law arises, the assessee or the Commissioner, as the case may be, may, within six months from the date on which he is served with notice of such refusal, apply to the High Court, and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case and to refer it, and on receipt of any such requisition, the Appellate Tribunal shall state the case and refer it accordingly.

 

(3) Where in the exercise of its powers under sub-section (2), the Appellate Tribunal refuses to state a case which it has been required by the assessee to state, the assessee may, within thirty days from the date on which he receives notice of such refusal, withdraw his application, and, if he does so, the fee paid shall be refunded.

 

Related Judgements

 

COMMISSIONER OF INCOME-TAX v. SUNDARAM SPINNINGS MILLS.

 

COMMISSIONER OF INCOME-TAX v. J. K. INDUSTRIES LTD.

 

COMMISSIONER OF INCOME-TAX v. HINDUSTAN MALLEABLE & FORGINGS LTD.

 

COMMISSIONER OF INCOME-TAX v. GAURI SHANKAR SUSHIL KUMAR & CO.

 

COMMISSIONER OF INCOME-TAX v. HEERA LAL BHAT. (CIT v. HARI SINGH & CO.)

P. J. EAPEN v. COMMISSIONER OF INCOME-TAX.

 

COMMISSIONER OF INCOME-TAX v. HARISONS MALAYALAM LTD.

 

COMMISSIONER OF INCOME-TAX v. K. MAHIM UDMA.

 

P. C. JOSEPH & BROTHERS v. COMMISSIONER OF INCOME-TAX.

 

COMMISSIONER OF INCOME-TAX v. SMT. MANDAKINI M. JOG.

 

COMMISSIONER OF INCOME-TAX v. SMT. SHEGGY ABDULLA.

 

SMT. TAPATI PAL v. COMMISSIONER OF INCOME-TAX.

 

COMMISSIONER OF INCOME-TAX v. KANUBHAI ENGINEERS (P) LTD.

 

ASHOK MFG. CO. (P) LTD. v. COMMISSIONER OF INCOME-TAX.

 

COMMISSIONER OF INCOME-TAX v. SMT. PADMA DEVI JAIN.

 

COMMISSIONER OF INCOME-TAX v. O.E.N. INDIA LTD.

 

COMMISSIONER OF INCOME-TAX v. COCHIN REFINERIES LTD.

 

OSWAL TRADING CO. v. COMMISSIONER OF INCOME-TAX.

 

COMMISSIONER OF INCOME-TAX v. DOONGAJI & CO.

 

COMMISSIONER OF INCOME-TAX v. TEXTILE & GENERAL TRADING CO.

 

OCEANIC PRODUCTS EXPORTING CO. v. COMMISSIONER OF INCOME-TAX.

 

COMMISSIONER OF INCOME-TAX v. CURRENCY INVESTMENT CO. LTD.

 

COMMISSIONER OF INCOME-TAX v. PRESIDENT INDUSTRIES.

 

COMMISSIONER OF INCOME-TAX v. M. S. J. CONSTRUCTION (P) LTD.

 

COMMISSIONER OF INCOME-TAX v. DWARKADAS GHASHIRAM.

 

COMMISSIONER OF INCOME-TAX v. EMTICI ENGINEERING LTD.

 

COMMISSIONER OF INCOME-TAX v. TEA KING.

 

COMMISSIONER OF INCOME-TAX v. BAKELITE HYLAM LTD.

 

KERALA KALA THEATRE v. COMMISSIONER OF INCOME-TAX.

 

COMMISSIONER OF INCOME-TAX v. MEHTA SHANTILAL & ORS.

 

COMMISSIONER OF INCOME-TAX v. VAIKUNDAM RUBBER CO. LTD.

 

COMMISSIONER OF INCOME TAX v. ANDAMAN TIMBER INDUSTRIES LTD.

 

COMMISSIONER OF INCOME TAX v. PETRO-FILS CO-OPERATIVE LTD.

 

COMMISSIONER OF INCOME TAX v. A. GEERIPAI.

 

COMMISSIONER OF INCOME TAX v. UNITED INDIA INSURANCE CO.

 

COMMISSIONER OF INCOME TAX v. BHARAT RADIATORS (P) LTD.

 

COMMISSIONER OF INCOME TAX v. ABRAHAM GEORGE.

 

COMMISSIONER OF INCOME TAX v. C. W. section (INDIA) LTD.

 

COMMISSIONER OF INCOME TAX v. POYILAKADA FISHERIES (P) LTD.

 

COMMISSIONER OF INCOME-TAX v. DALMIA CEMENT (BHARAT) LTD.

 

COMMISSIONER OF INCOME-TAX v. SIJUA (JHERIA) ELECTRICAL SUPPLY CO.

LTD.

 

COMMISSIONER OF INCOME-TAX v. D. RAMASAMY REDDIAR (DECD.) & ANR.

 

DASA BALINJIKA SEVA SANGAM v. COMMISSIONER OF INCOME-TAX.

 

COMMISSIONER OF INCOME-TAX v. GEO TECH FOUNDATIONS &

CONSTRUCTIONS.

 

COMMISSIONER OF INCOME-TAX v. RAJDOOT HOTEL ENTERPRISES CORPORATION (P) LTD.

 

USHA BELTRON LTD. v. COMMISSIONER OF INCOME-TAX.

 

COMMISSIONER OF INCOME-TAX v. PARKE DAVIS (INDIA) LTD.

 

COMMISSIONER OF INCOME-TAX v. SMT. LAXMIDEVI NATANI. (CIT v. MURLIDHAR TOTLA.)

 

COMMISSIONER OF INCOME TAX v. POYILAKADA FISHERIES (P) LTD.

 

COMMISSIONER OF INCOME TAX v. R. RAMALINGAIR.

 

COMMISSIONER OF INCOME TAX v. A. G. ABRAHAM.

 

KIL KOTAGIRI TEA & COFFEE ESTATE CO. LTD. v. COMMISSIONER OF INCOME TAX.

 

COMMISSIONER OF INCOME TAX v. SUBRAMANIAM BROS.

 

COMMISSIONER OF INCOME TAX v. JAI HIND TRAVELS (P) LTD.

 

COMMISSIONER OF INCOME-TAX v. AMRITABEN R. SHAH.

 

COMMISSIONER OF INCOME-TAX v. ABHISHEK CORPORATION.

 

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Income Tax Act, 1961 

 

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