Reference to High Court

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....ovisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court.       (2) The Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period specified in  sub-section (1), allow it to be presented within a further period not exceeding thirty days.]       (3) If, on an application made under sub-section (1), the Appellate Tribunal-            (a) refuses to state a case on the ground that no question of law a....

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.... an application after the expiry of the period of ninety days referred to in sub-section (3), if it is satisfied that there was sufficient cause for not filing the same within that period.]       (4) The statement to the High Court ^10[or the Supreme Court] shall set forth the facts, the determination of the Appellate Tribunal and the question of law which arises out of the case.       (5) If the High Court ^11[or the Supreme Court], is not satisfied that the case as stated is sufficient to enable it to determine the question of law raised thereby, it may require the Appellate Tribunal to make such modifications therein as it may direct.       (6) The High C....

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....ths" 8. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 9. After sub-section (3A), the sub-section (3B) has been inserted and deemed to have been inserted vide Finance Act, 2010 with effect from the 1st day of June, 1981. 10. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 11. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 12. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 13. Substituted for sub-sections (7), (8) and (9) by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. - ============= Document 1 FORM H [See rule 7] Form of reference application under sub-section (1) of section 27 of the Wealth-tax Act, 1957 BEFORE THE INCOMETAX AP....