Statement of a case by Appellate Tribunal to the Supreme Court of India under the Income Tax Act, 1961.

Section 257 of the Income-Tax Act, 1961 makes provisions for reference of a case by the Appellate Tribunal to the Supreme Court. It lays down if, on an application made under Section 256 of the Income-Tax Act, 1961, the Appellate Tribunal is of the opinion that, on account of a conflict in the decisions of High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its President direct to the Supreme Court.