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Report No. 58

Simultaneous reference not ruled out

6.28. Nevertheless, in spite of the reference which may be made under section 257, if the assessee wants a reference to be made to the High Court of the State on certain other points, and the Tribunal is satisfied that the reference should be made, the reference has to be made within the time and in the manner prescribed by section 256. The other provisions of section 256 as to the procedure open to the party, whose request for a reference has been rejected by the Tribunal, would also apply in relation to points other than the one which is the subject matter of the reference under section 257. Thus, in a case where a reference is directly made to the Supreme Court, it is not unlikely that, in some cases, reference may be pending in the same case both in the High Court and in the Supreme Court, though, in the reference to the High Court, the point referred to the Supreme Court directly would not be involved.



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