Income Tax Act, 2025
Section 6: Subs. by Act 28 of 2016, s. 97, for “fifteen lakh rupees” (w.e.f. 12016).
6. Subs. by Act 28 of 2016, s. 97, for “fifteen lakh rupees” (w.e.f. 12016).
737
1[C. Reference to High Court
256. Statement of case to the High Court.—(1) The assessee or the 2[Principal Commissioner or
Commissioner] may, within sixty days of the date upon which he is served with notice of 3[an order
passed 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 4[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 2[Principal Commissioner or
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.
5[(2A) The High Court may admit an application after the expiry of the period of six months referred
to in sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that
period.]
(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.]
257. Statement of case to Supreme Court in certain cases.—If, on 6[an application made against an
order made under section 254 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 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.
7[258. Power of High Court or Supreme Court to require statement to be amended.—If the High
Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to
enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate
Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that
behalf.]
259. Case before High Court to be heard by not less than two judges.—(1) When any case has
been referred to the High Court under section 256, it shall be heard by a Bench of not less than two
Judges of the High Court, and shall be decided in accordance with the opinion of such judges or of the
majority, if any, of such judges.
(2) Where there is no such majority, the judges shall state the point of law upon which they differ,
and the case shall then be heard upon that point only by one or more of the other judges of the High
Court, and such point shall be decided according to the opinion of the majority of the judges who have
heard the case including those who first heard it.]
1. Sub-heading “C. Reference to High Court” and section 256 shall stand omitted (date to be notified) by Act 49 of 2005, s.
30 and the Schedule.
The assessee or the 2[Principal Commissioner or
Commissioner] may, within sixty days of the date upon which he is served with notice of 3[an order
passed 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 4[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.
If, on an application made under sub-section
The High Court may admit an application after the expiry of the period of six months referred
to in sub-section
Where in the exercise of its powers under sub-section
When any case has
been referred to the High Court under section 256, it shall be heard by a Bench of not less than two
Judges of the High Court, and shall be decided in accordance with the opinion of such judges or of the
majority, if any, of such judges.
Where there is no such majority, the judges shall state the point of law upon which they differ,
and the case shall then be heard upon that point only by one or more of the other judges of the High
Court, and such point shall be decided according to the opinion of the majority of the judges who have
heard the case including those who first heard it.]
1. Sub-heading “C. Reference to High Court” and section 256 shall stand omitted (date to be notified) by Act 49 of 2005, s.
30 and the Schedule.