Section 257 - Statement of case to Supreme Court in certain cases - Income-tax Act, 1961

Statement of case to Supreme Court in certain cases. 257. If, on an application made 1 [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. ------------------ Notes :- 1. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.