+91-8800023479

Reference Application under section 256(1)

Appeal against Appellate Tribunal’s order lies with the High Court on the question of law, for which the tax payer or the Commissioner of Income tax (Appeals) within 60 days of receipt of the order of the Appellate Tribunal, has to make an application to the Hon’ble Income tax Appellate Tribunal to refer to the Hon’ble High Court any question of law arising out of the Order of the Appellate Tribunal. Upon receipt of such application The Appellate Tribunal draw up a statement of the case and refer it to the Hon’ble High Court within 120 days of receipt of such application.

INQUIRY NOW