FORM NO. 37 for Reference Application under Section 256(1) Of the Income-Tax Act, 1961. FORM NO. 37 is required to be presented to the assistant registrar or, in his absence from office, to the superintendent/ Assistant superintendent / Seniormost Head Clerk in the office during the office hour of the tribunal. Where the appellant apprehends that it is the last day of limitation for presentation of his appeal, he may present it to any Assistant Registrar or to a member of the tribunal at his respective residence or where he may be.
(1) The assessee or the Commissioner may, within sixty days of the date upon which he is served with notice of an order [passed before the 1st day of October, 1998,] under section 254, by application in the prescribed form, accompanied where the application is made by the assessee by a fee of [two hundred rupees], require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court :
Provided that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding thirty days.
(2) If, on an application made under sub-section (1), the Appellate Tribunal refuses to state the case on the ground that no question of law arises, the assessee or the Commissioner, as the case may be, may, within six months from the date on which he is served with notice of such refusal, apply to the High Court, and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case and to refer it, and on receipt of any such requisition, the Appellate Tribunal shall state the case and refer it accordingly.
[(2A) The High Court may admit an application after the expiry of the period of six months referred to in sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.
(3) Where in the exercise of its powers under sub-section (2), the Appellate Tribunal refuses to state a case which it has been required by the assessee to state, the assessee may, within thirty days from the date on which he receives notice of such refusal, withdraw his application, and, if he does so, the fee paid shall be refunded.
FORM NO. 37
[See rule 48]
Reference application under section 256(1) of the Income-tax Act, 1961
IN THE INCOME-TAX APPELLATE TRIBUNAL
IN THE MATTER OF THE ASSESSMENT OF
[name of the assessee]
R. A. No.
[to be filled in by the office]
State from which the application is filed
Name and number of the appeal which gives rise to the reference
The applicant states as follows:
1. That the appeal noted above was decided by the
Bench of the Tribunal on
2 that notice of the order under sub-section (1) of section 254 of the Income-tax Act, 1961, was served on the applicant on
3. that the facts which are admitted and/or found by the Appellate Tribunal and which are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference
4. That the following questions of law arise out of the order of the Appellate Tribunal:-
5. that the applicant, therefore, requires under sub-section (1) of section 256 of the aforesaid Act, that a statement of the case be drawn up and the questions of law numbered
out of the questions of law referred to in paragraph 4 above be referred to the High Court
6. that the date on which the return of income, for the assessment year in connection with which the reference application is being made, was filed is
and the date on which the assessee was served with a notice calling upon him to file the return of income for that assessment year is
7. that the documents or copies thereof as specified below (the translation in English of the documents, where necessary, is annexed) be forwarded to the High Court with the statement of the case.
(Authorised representative, if any)