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COMMISSIONER OF INCOME-TAX versus JUSTICE S. B. SINHA

About the jurisdiction of reference The High Court cannot, in its regional jurisdiction, direct the Pelia High Court Appellate Tribunal to refer the matter to the Appellate Tribunal of Calcutta. Section 254, 256 and Section 256 (1) of the Income Tax Act, 1961, provides for reference to the High Court for its opinion on any question arising from the appellate order under section 254 through the Appellate Tribunal. ? Examples of any Price Assessor or Commissioner If the application is rejected in this regard, under section 256 (2), the SCCC or the Commissioner may apply to the High Court within the prescribed period and if the High Court is not satisfied with it. Is. The correctness of the tribunal's decision and the opinion that any question of law arises, may require the tribunal to state the case and make reference to it. In view of the provisions of section 269 of the Act, the Tribunal shall state the matter and forward it to the High Court, the expression found in Section 256 of the Act must be interpreted within the High Court. Which states that the relevant appellate tribunal in whose jurisdiction the jurisdiction is, while a special tribunal may only refer to the High Court in whose jurisdiction the jurisdiction is located, and is subject to Section 256 (2). Is able to cope with the exemption sent by it. ), It cannot refer to any other High Court nor can it handle the petition sent by this High Court. tax advocates from Darya Khan lawyer