9911796707
TMI BlogReference to High CourtX X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of section 35], by application in the prescribed form, accompanied, where the application is made by the assessee, by a fee of 6[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 recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Appellate Tribunal, require the Appellate Tribunal to state the case to the High Court, and on receipt of such requisition, the Appellate Tribunal shall state the case: Provided that, if in any case where the Appellate Tribunal has been required by an assessee to state a case, the Appellate Tribunal refuses to do so on the ground that no question of law arises, the assessee ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not filing the same within that period.] (4) The statement to the High Court 10[or the Supreme Court] shall set forth the facts, the determination of the Appellate Tribunal and the question of law which arises out of the case. (5) If the High Court 11[or the Supreme Court], is not satisfied that the case as stated is sufficient to enable it to determine the question of law raised thereby, it m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... *************** Notes:- 1. Substituted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 2. See rule 7 and Form H. 3. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Commissioner" 4. Inserted vide Finance Act, 1999, w.e.f. 1-6-1999. 5. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 27-9-1991. 6. Substituted vide Finance Act, 1981 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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