If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf.]
Central Act · India · Chapter XX — Appealsand Revision
Section 258 Power of High Court or Supreme Court to require statement to be amended
Income-tax Act, 1961 · Edition: Historical text from the archived India Code PDF
Judgments on Section 258
LOK 2000 (8) SC 912 · Supreme Court of India
Bharat Earth Movers v. Commissioner of Income Tax, Karnataka
Equivalent citations: 2000 (245) ITR 428 : 2000 (162) CTR 325 : AIR 2000 SC 2636 : 2000 (6) SCC 645 : 2000 (112) TAXMAN 61
Subject–
ActsIncome Tax Act, 1961 (Section 258); Constitution of India (Article 144)
