Section 261
Appeal to Supreme Court. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
An appeal shall lie to the Supreme Court from any judgment of
the High Court 1
delivered 2
before the establishment of the National Tax Tribunal on a reference made
under section 256 against an order made under section 254 before the 1st day of October, 1998 or an
appeal made to High Court in respect of an order passed under section 254 on or after that date in any
case which the High Court certifies to be a fit one for appeal to the Supreme Court.
Notes
1. Subs. by Act 21 of 1998, s. 59, for the words and figures “delivered on a reference made under section 256”
(w.e.f. 1-10-1998).
2. The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the ScheduleThis amendment has been struck down by the Supreme Court’s Order dated 25th September, 2014 in the Madras Bar Association Vs. Union of India.).
2. The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the ScheduleThis amendment has been struck down by the Supreme Court’s Order dated 25th September, 2014 in the Madras Bar Association Vs. Union of India.).