TMI BlogReference to High CourtX X X X Extracts X X X X X X X X Extracts X X X X ..... n 26 5 [or clause ( e ) of sub-section (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, wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the expiry of the period of ninety days referred to in sub-section (3), if it is satisfied that there was sufficient cause for 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 [(7) The cost of any reference to the High Court or the Supreme Court which shall not include the fee for making the reference, shall be in the discretion of the Court.] *************** 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, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 11. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 12. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 13. Substituted for sub-sections (7), (8) and (9) by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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