March 7, 2018

Section – 269 : Definition of “High Court”

269. In this Chapter,— “High Court” means— (i) in relation to any State, the High Court for that State ; (ii) in relation to the Union territory of Delhi, the […]
March 7, 2018

Section – 268A : Filing of appeal or application for reference by income-tax authority

268A. (1) The Board may, from time to time, issue orders, instructions or directions to other income-tax authorities, fixing such mone-tary limits as it may deem fit, for the purpose […]
March 7, 2018

Section – 268 : Exclusion of time taken for copy

268. In computing the period of limitation prescribed for an appeal or an application under this Act, the day on which the order complained of was served and, if the […]
March 7, 2018

Section – 267 : Amendment of assessment on appeal

267. Where as a result of an appeal under section 246 or section 246A or section 253, any change is made in the assessment of a body of individuals or […]
March 7, 2018

Section – 266 : Execution for costs awarded by Supreme Court

266. The High Court may, on petition made for the execution of the order of the Supreme Court in respect of any costs awarded thereby, transmit the order for execution […]
March 7, 2018

Section – 265 : Tax to be paid notwithstanding reference, etc

265. Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, tax shall be payable […]
March 7, 2018

Section – 264 : Revision of other orders

264. (1) In the case of any order other than an order to which section 263 applies passed by an authority subordinate to him, the Principal Commissioner or Commissioner may, […]
March 7, 2018

Section – 263 : Revision of orders prejudicial to revenue

263. (1) The Principal Commissioner or Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by […]
March 7, 2018

Section – 262 : Hearing before Supreme Court

262. (1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the […]

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