March 7, 2018

Section – 261 : Appeal to Supreme Court

261. An appeal shall lie to the Supreme Court from any judgment of the High Court delivered before the establishment of the National Tax Tribunal on a reference made under […]
March 7, 2018

Section – 260B : Case before High Court to be heard by not less than two Judges

260B. (1) When an appeal has been filed before the High Court under section 260A, it shall be heard by a bench of not less than two Judges of the […]
March 7, 2018

Section – 260A : Appeal to High Court

260A. (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal before the date of establishment of the National Tax Tribunal, […]
March 7, 2018

Section – 260 : Decision of High Court or Supreme Court on the case stated

260. (1) The High Court or the Supreme Court upon hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the […]
March 7, 2018

Section – 259 : Case before High Court to be heard by not less than two judges

259. (1) When any case has been referred to the High Court under section 256, it shall be heard by a Bench of not less than two Judges of the […]
March 7, 2018

Section – 258 : Power of High Court or Supreme Court to require statement to be amended

258. If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions […]
March 7, 2018

Section – 257 : Statement of case to Supreme Court in certain cases

257. If, on an application made against an order made under section 254 before the 1st day of October, 1998, under section 256 the Appellate Tribunal is of the opinion […]
March 7, 2018

Section – 256 : Statement of case to the High Court

256. 45(1) The assessee or the Principal Commissioner or Commissioner may, within sixty days of the date upon which he is served with notice of an order passed before the […]
March 7, 2018

Section – 255 : Procedure of Appellate Tribunal

255. (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President of the Appellate Tribunal from among the members thereof. […]

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