Laws-599

246 Appealable orders 246A Appealable orders before Commissioner (Appeals) 247 Appeal by partner 248 Appeal by person denying liability to deduct tax in certain cases 249 Form of appeal and limitation 250 Procedure in appeal 251 Powers of the Commissioner (Appeals) 252 Appellate Tribunal 252A. Qualifications, terms and conditions of service of President, Vice- President and Member. 253 Appeals to the Appellate Tribunal 254 Orders of Appellate Tribunal 255 Procedure of Appellate Tribunal 256 Statement of case to the High Court 257 Statement of case to Supreme Court in certain cases 258 Power of High Court or Supreme Court to require statement to be amended 259 Case before High Court to be heard by not less than two judges 260 Decision of High Court or Supreme Court on the case stated 260A Appeal to High Court 260B Case before High Court to be heard by not less than two Judges 261 Appeal to Supreme Court 262 Hearing before Supreme Court 263 Revision of orders prejudicial to revenue 264 Revision of other orders 264A Faceless revision of orders 264B Faceless effect of orders 265 Tax to be paid notwithstanding reference, etc. 266 Execution for costs awarded by Supreme Court 267 Amendment of assessment on appeal 268 Exclusion of time taken for copy 268A Filing of appeal or application for reference by income-tax authority 269 Definition of “High Court”