Reference to High Court: allows assessee or Commissioner to require Tribunal to refer questions of law to High Court. Provision permits an assessee or the Principal Commissioner or Commissioner to require the Appellate Tribunal to refer questions of law arising from specified orders to the High Court by filing the prescribed application and paying the applicable fee; the Tribunal must draw up and refer a statement of the case within the prescribed period, subject to a limited extension for sufficient cause. If the Tribunal refuses to state a case, the applicant may apply to the High Court within the prescribed period, and the High Court may direct the Tribunal to state and refer the case; the High Court may also admit late applications for sufficient cause.