If, on 6[an application made 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.
Section 257 Statement of case to Supreme Court in certain cases
Income-tax Act, 1961 · Edition: Historical text from the archived India Code PDF
Judgments on Section 257
LOK 1997 (3) SC 1019 · Supreme Court of India
M/s. Suwalal Anandilal Jain v. Commissioner of Income Tax.Bihar-Ii. Ranchi
Equivalent citations: AIR 1997 SC 1279 : 1997 (224) ITR 753 : 1997 (2) Scale 667 : 1997 (4) SCC 89 : 1997 (140) CTR 278 : 1997 (91) TAXMAN 337 : 1997 (2) TLR 374 : 1997 (140) CTR(SC) 278
LOK 1996 (2) SC 59 · Supreme Court of India
The Commissioner of Income-Tax,Tamil Nadu v. City Mills Distributors (P) Ltd.
Equivalent citations: 1996 (2) SCC 375 : AIR 1996 SC 2888 : 1996 (3) JT 15 : 1996 (1) Scale 674 : 1996 (1) Supreme 754 : 1996 (1) AD(SC) 949 : 1996 (2) SCJ 255 : 1996 (86) CC 546 : 1996 (219) ITR 1 : 1996 SCC (2) 375 JT 1996 (3) 15
LOK 1996 (1) SC 2910 · Supreme Court of India
The Commissioner of Income-Tax, Central-I, Bombay v. Messrs. Empire Estate, Bombay
Equivalent citations: 1996 (1) AD(SC) 963 : 1996 (218) ITR 355 : 1996 (1) JT 675 : 1996 (1) Supreme 640 : 1996 (1) Scale 572 : 1996 (2) SCC 345 : 1996 (132) CTR 221 : 1996 (85) TAXMAN 153 : 1996 (2) TLR 277 : 1996 (132) CTR(SC) 221 : 1996 SCC (2) 345 JT 1996 (1) 675
LOK 1979 (11) SC 197 · Supreme Court of India
Additional Commissioner of Income-Tax Gujarat, Ahmedabad v. Surat Art Silk Cloth Manufacturers Association, Surat
Equivalent citations: AIR 1980 (SC) 387 : 1980 (121) ITR 1 : 1980 (2) SCC 31 : 1980 (2) SCR 77 : 1979 (13) CTR 378 : 1979 (2) TAXMAN 501 : 1980 TaxLR 230 : AIR 1980 SC 387
