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Report No. 58

Substitution of appeal recommended in section 256

6.23. Therefore, having carefully examined this problem, we are satisfied that the only reasonable solution, which may tend to make the disposal of tax matters more satisfactory and expeditious, would be to delete the present provision relating to reference (section 256, Income-tax Act) and to provide for an appeal against the decision of the Income-tax Appellate Tribunal on a substantial question of law instead of on a simple question of law, as at present, and also to provide that, against the appellate decision of the High Court, it should be open to the aggrieved party to move the Supreme Court with a certificate of the High Court that the case involves a substantial question of law of general importance which needs to be decided by the Supreme Court.

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