How to file Reference under section 257 of the Income Tax Act 1961? Order XLV of Supreme Court Rules 2013
1. A reference under section 257 of the Income Tax Act, 1961, shall be forwarded to the Registrar of the Supreme Court.
2. On receipt of such reference, the reference shall be numbered as "Tax Reference Case No................. of 20....... No Court-fee shall be payable on such reference.
3. The reference shall be in the form of a statement of case containing numbered paragraphs selling out all relevant facts and proceedings, which have a bearing on the question or questions raised in chronological order with relevant dates. It shall contain an account of the conflict in the decisions of the High Courts which necessitate the Reference.
4. The Income Tax Appellate Tribunal shall, together with the reference through the President, submit the following documents:-
(i) A copy of the order of the Income Tax Officer;
(ii) Memorandum of appeal to the Appellate Assistant Commissioner;
(iii) A copy of the order of the Appellate Assistant Commissioner;
(iv) Memorandum of appeal to the Appellate Tribunal;
(v) A copy of the order of the Income Tax Appellate Tribunal under section 254 of the Income Tax Act, 1961;
(vi) A copy of the application for reference under section 256 of the Income Tax Act, 1961; and
(vii) Such other documents, as in the opinion of the Income Tax Appellate Tribunal, may be required by the Supreme Court at the hearing of the reference.
5. The Income Tax Appellate Tribunal shall together with the reference prepare and transmit through its President at the expense of the party who moved the application under section 256 of the Income Tax Act, 1961, along with the order of Reference, three copies of the transcript in English of the documents mentioned in rule 4, one of which shall be duly authenticated.
6. When the Income Tax Appellate Tribunal refers a case to the Supreme Court and transmits the transcript record of the said reference, it shall give notice of that fact to the parties, calling upon them to take such steps in the Supreme Court as may be necessary for bringing the reference to a final hearing and certify to the Registrar of the Court, the date or dates of service of notice.
7. The parties to the reference under section 256 of the Income Tax Act, 1961, shall, within 30 days of the service of the notice referred to in rule 6, enter appearance in this Court and take further steps for bringing the reference to a final hearing.
8. Upon receipt from the Income Tax Appellate Tribunal of the English transcript of the record as aforesaid, the Registrar of the Court shall require the party, who moved the application under section 256 of the Income Tax Act, 1961, to deposit the charges for printing the said record within such time as he may prescribe, but not exceeding 30 days and with all convenient speed arrange for preparation thereof.
9. The rules contained in Order XIX, shall apply mutatis mutandis to such References with regard to the preparation of record and authentication thereof.
10. Upon the receipt of the reference along with the documents mentioned in rule 4, the Registrar shall lay the matter before the Chief Justice of India who shall appoint a bench of not less than three Judges to hear the reference.
11. Unless otherwise ordered by the Court, costs shall be taxed by the Taxing Officer under the provisions of Second Schedule to these rules as may be applicable.
12. A copy of the order made by the Court hearing the reference, shall be sent forthwith to the Income Tax Appellate Tribunal under the Seal of the Court and the signature of the Registrar.
13. Save as otherwise provided by the rules contained in this Order the provisions of other rules (including the rules relating to appearance of Advocates but excluding rules 32, 33 and 34 of Order XIX) shall so far as may be apply to references under section 257 of the Income Tax Act, 1961.
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