Income Tax Act, 1961
Section 261. APPEAL TO SUPREME COURT.
An appeal shall lie to the Supreme Court from any judgment of the High Court delivered 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 the High Court in respect of an order passed under section 254 on or after that date in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.
COMMISSIONER OF INCOME-TAX v. PHALGHAT SHADI MAHAL TRUST.