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.
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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 Schedule. This amendment has been struck down by the Supreme Court's Order dated 25th September, 2014 in the Madras Bar Association Vs. Union of India.).
Section 260A Appeal to High Court
Section 260B Case before High Court to be heard by not less than two Judges
Section 261 Appeal to Supreme Court
Section 262 Hearing before Supreme Court
Section 263 Revision of orders prejudicial to revenue
Section 264 Revision of other orders
Section 265 Tax to be paid notwithstanding reference, etc
Section 266 Execution for costs awarded by Supreme Court
Section 267 Amendment of assessment on appeal
Section 268 Exclusion of time taken for copy
Section 268A Filing of appeal or application for reference by income-tax authority