Rule – 48, Form of application for reference to High Court10
48. An application under sub-section (1) of section 256 requiring the Appellate Tribunal to refer to the High Court any question of law shall be made in Form No. 37.
48. An application under sub-section (1) of section 256 requiring the Appellate Tribunal to refer to the High Court any question of law shall be made in Form No. 37.
Reference: www.incometaxindia.gov.in