Income Tax Act, 1961
Section 257. STATEMENT OF CASE TO SUPREME COURT IN CERTAIN CASES.
If, on an application made against an order made under section 254 on or before the 1st day of October, 1998 under section 256 the Appellate Tribunal is of the opinion that, on account of a conflict in the decisions of the 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.
