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of <h1>Section 254: Procedure for Referring Questions of Law to High Court and Application Timelines</h1> An assessee or the Principal Commissioner or Commissioner may apply within sixty days of receiving an order under section 254 to have the Appellate Tribunal refer any question of law arising from that order to the High Court, paying a prescribed fee if the application is by the assessee. The Appellate Tribunal must prepare and refer a statement of the case within 120 days, allowing a 30-day extension for sufficient cause. If the Tribunal refuses to state the case on the ground that no question of law arises, the applicant may apply to the High Court within six months, which can direct the Tribunal to state and refer the case if dissatisfied with the refusal. The High Court may admit late applications for sufficient cause. If the Tribunal refuses to state a case after being required to do so, the assessee may withdraw the application within 30 days and receive a refund of the fee.
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