Provisions u/s 257,Income - Tax Act, 1961.

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..... the decisions of the 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. The Direct Taxes Enquiry Committee noticed that these provisions have been rarely invoked and in para. 6.154 of its repo .....

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..... ourt u/s 257, if there are conflicting decisions of two or more High Courts on any particular question of law. The Departmental Representatives may also make such request to the Tribunal in appropriate cases where a reference on a question of law is sought by the assessee. The C.I.T, while sending proposal for filing reference application u/s 256(1) to the Board, should mention the fact whether th .....

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