Section 256 Statement of case to the High Court.

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The Tax Publishers 256. Statement of case to the High Court. [1](1) The assessee or the Commissioner may, within sixty days of the date upon which he is served with notice of an order [2][passed before the 1st day of October, 1998], under Section 254, by application in the prescribed form, accompanied where the application is made by the assessee by fee of [3][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 receipt of such application, draw up a statement of the case and refer it to the High Court : SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

256. Statement of case to the High Court.

[1](1) The assessee or the Commissioner may, within sixty days of the date upon which he is served with notice of an order [2][passed before the 1st day of October, 1998], under Section 254, by application in the prescribed form, accompanied where the application is made by the assessee by fee of [3][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 receipt of such application, draw up a statement of the case and refer it to the High Court :