Report No. 58
Re-draft of certain sections of Income-tax Act
Re-draft of section 256
Revised section 256-"256(1). The assessee or the Commissioner may, within sixty days of the date upon which he is served with notice of an order under section 254, by a memorandum of appeal in the prescribed form, accompanied where the appeal is made by the assessee by a fee of one hundred and twenty-five rupees, appeal to the High Court on a substantial question of law arising out of such order.
(2) If, on an appeal under sub-section (1) the High Court is of the opinion that the facts stated in the order under appeal are not sufficient for the disposal of the appeal, the High Court may require the Appellate Tribunal to state the facts, and, on receipt of any such requisition, the Appellate Tribunal shall state the facts accordingly.
(3) Where, before the hearing of the appeal by the High Court, the assessee withdraws his appeal, the fee paid shall he refunded."
Section 257 to be omitted.
Section 258 to be omitted.