Report No. 58
Appendix 3
Proposed1 Amendments2 in The Income-Tax Act, 1961
Section 255(7) [New]
The Appellate Tribunal shall, at the close of the case, pronounce a judgment, and the provisions of the Code of Civil Procedure, 1908, relating to judgments shall, so far as may be, apply in the case of the Appellate Tribunal as they apply in the case of a district court.
[If the procedure of appeal is to be substituted in place of reference, the principal sections3 of the Income-tax Act, 1961, may be revised4 as follows:-]
1. These are very rough drafts.
2. Corresponding provisions, if any, in other laws relating to direct taxes should be amended on similar lines.
3. There may be minor changes needed in other sections of the Income-tax Act also.
4. Similar changes could be made in other laws dealing with direct taxes and providing for reference to the High Court.
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