India - Income Tax Act 2010 - Saarc

S. 259 I.T. ACT, 1961 1.864contained in this section, the Appellate Tribunal shall, within one hundred andtwenty days of the receipt of such application, draw up a statement of the caseand refer it to the High Court :Provided that the Appellate Tribunal may, if it is satisfied that the applicant wasprevented by sufficient cause from presenting the application within the periodhereinbefore specified, allow it to be presented within a further period notexceeding thirty days.(2) If, on an application made under sub-section (1), the Appellate Tribunalrefuses to state the case on the ground that no question of law arises, the assesseeor the Commissioner, as the case may be, may, within six months from the dateon which he is served with notice of such refusal, apply to the High Court, andthe High Court may, if it is not satisfied with the correctness of the decision of theAppellate Tribunal, require the Appellate Tribunal to state the case and to referit, and on receipt of any such requisition, the Appellate Tribunal shall state thecase and refer it accordingly.58a[(2A) The High Court may admit an application after the expiry of the period ofsix months referred to in sub-section (2), if it is satisfied that there was sufficientcause for not filing the same within that period.](3) Where in the exercise of its powers under sub-section (2), the AppellateTribunal refuses to state a case which it has been required by the assessee tostate, the assessee may, within thirty days from the date on which he receivesnotice of such refusal, withdraw his application, and, if he does so, the fee paidshall be refunded.]Statement of case to Supreme Court in certain cases.257. If, on an application made 59 [against an order made under section 254before the 1st day of October, 1998,] under section 256 the AppellateTribunal is of the opinion that, on account of a conflict in the decisions of HighCourts in respect of any particular question of law, it is expedient that a referenceshould be made direct to the Supreme Court, the Appellate Tribunal may drawup a statement of the case and refer it through its President direct to the SupremeCourt.59a[Power of High Court or Supreme Court to require statement to be amended.258. If the High Court or the Supreme Court is not satisfied that the statementsin a case referred to it are sufficient to enable it to determine the questionsraised thereby, the Court may refer the case back to the Appellate Tribunal forthe purpose of making such additions thereto or alterations therein as it maydirect in that behalf.]59a[Case before High Court to be heard by not less than two judges.259. (1) When any case has been referred to the High Court under section 256,it shall be heard by a Bench of not less than two Judges of the High Court,and shall be decided in accordance with the opinion of such judges or of themajority, if any, of such judges.58a. Inserted by the Finance Act, 2010, w.r.e.f. 1-6-1981.59. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.59a. Shall be omitted by the National Tax Tribunal Act, 2005, with effect from a date yet to benotified.