Section 261 - Appeal to Supreme Court - Income-tax Act, 1961

D.-Appeals to the Supreme Court Appeal to Supreme Court. 261. An appeal shall lie to the Supreme Court from any judgment of the High Court delivered 1 [*******] on a reference made under section 256 2 [against an order made under section 254 before the 1st day of October, 1998 or an appeal made to 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. ----------------- Note :- 1. Originally, proposed to be inserted by the National Tax Tribunal Act, 2005 from the date to be notified, but since withdrawn. 2. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.