Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Act Section 257: Expedite Legal Clarity by Directly Referring Conflicting High Court Cases to Supreme Court.</h1> Section 257 of the Income Tax Act, 1961 allows the Appellate Tribunal to refer cases directly to the Supreme Court when there is a conflict in High Court decisions on a legal question. The Direct Taxes Enquiry Committee noted that this provision is seldom used and recommended that Commissioners be advised to apply for direct references to expedite decisions on controversial legal issues. The government accepted this recommendation to reduce delays. Commissioners are instructed to consider requesting direct references to the Supreme Court in cases with conflicting High Court decisions, both when scrutinizing Tribunal orders and when a reference is sought by the assessee.
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