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Appeal Matters

Reference Application under Section 256(1) – ITAT to High Court Filing Services in India

Reference Application under Section 256(1) enables seeking a legal opinion from the High Court on questions of law arising from ITAT orders. Our experts ensure precise drafting and seamless filing for accurate and timely representation.

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Overview

Reference Application under Section 256(1)

Appeal against Appellate Tribunal’s order lies with the High Court on the question of law, for which the tax payer or the Commissioner of Income tax (Appeals) within 60 days of receipt of the order of the Appellate Tribunal, has to make an application to the Hon’ble Income tax Appellate Tribunal to refer to the Hon’ble High Court any question of law arising out of the Order of the Appellate Tribunal. Upon receipt of such application The Appellate Tribunal draw up a statement of the case and refer it to the Hon’ble High Court within 120 days of receipt of such application.

FAQ

Frequently Asked Questions

What is a Reference Application under Section 256(1)?
A Reference Application under Section 256(1) is filed before the Income Tax Appellate Tribunal (ITAT) to refer a question of law arising from its order to the High Court.
What is the time limit to file a Section 256(1) application?
The application must be filed within 60 days from the date of receipt of the ITAT order.
Can an ITAT order be directly appealed before the High Court?
No, under Section 256(1), the taxpayer or the Commissioner must first request the ITAT to refer the question of law to the High Court.
What type of issues can be raised under Section 256(1)?
Only questions of law arising out of the ITAT order can be referred to the High Court. Factual disputes cannot be challenged under this section.
What happens after filing the Reference Application?
If the ITAT accepts the application, it prepares a statement of the case and refers the question of law to the High Court within 120 days.

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Appeal Matters

Form-35 - Appeal before CIT(A) Written Submission before CIT(A) Form-36 - Appeal before ITAT Form-36A - Cross Objection Miscellaneous Application - ITAT Reference u/s 256(1)