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Report No. 58

Resulting scheme

6.35. In the result, the scheme of the proceedings subsequent to the Judgment of the Tribunal (sections 256 et seq. of the Income-tax Act) would be that, after the Appellate Tribunal has pronounced its judgment, an appeal will lie to the High Court on a substantial question of law, and against the Awellate judgement of the High Court, an appeal will lie to the Supreme Court1 a certificate of the High Court that it involves a substantial question of law of general importance which, in the opinion of the High Court, needs to be decided by the Supreme Court. In consequence, section 256 will need to be revised. Section 257 will need to be deleted. Sections 258 to 262 may also require to be deleted or amended. We need mention have2 the consequential amendment3 But we deal below with on important point4.

1. See para. 6.39, infra.

2. See Appendix.

3. Similar change will be needed in other Laws dealing with direct taxes containing similar provisions.

4. Para. 6.36, infra.



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