CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
Section 258 — Power of High Court or Supreme Court to Require Statement to be Amended
Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: Spent in practice (tied to the pre-1998 reference regime).
Finance Act, 2026: No amendment. The Finance Act, 2026 does not touch section 258.
Nature / mechanism: If the High Court or Supreme Court is not satisfied that the statement of case is sufficient to determine the question raised, it may refer the case back to the Tribunal to make additions or alterations.
Litigation profile: Procedural; no substantive jurisprudence — candour rule.
A. COMMENTARY
Power to send the case back for a fuller statement
Where the statement of case drawn by the Tribunal is inadequate to decide the referred question, the Court may remit it to the Tribunal to amend or supplement the statement. The provision is purely facilitative of the reference jurisdiction and is dormant for post-1998 matters.
B. STATUTORY TEXT (verbatim)
Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no change to this section. Inline numerals in square brackets are the bare Act's amendment-footnote markers.
Power of High Court or Supreme Court to require statement to be amended.
258. If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf.
C. AUTHORITIES
Candour rule — no construing authority; facilitative procedure within the reference scheme.
Cluster 1 — Facilitative procedure (no direct authority)
Position (statutory)
Position The Court's power is to perfect the record for answering the referred question; it does not enlarge the question referred.
CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
Section 258 — Power of High Court or Supreme Court to Require Statement to be Amended
Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: Spent in practice (tied to the pre-1998 reference regime).
Finance Act, 2026: No amendment. The Finance Act, 2026 does not touch section 258.
Nature / mechanism: If the High Court or Supreme Court is not satisfied that the statement of case is sufficient to determine the question raised, it may refer the case back to the Tribunal to make additions or alterations.
Litigation profile: Procedural; no substantive jurisprudence — candour rule.
A. COMMENTARY
Power to send the case back for a fuller statement
Where the statement of case drawn by the Tribunal is inadequate to decide the referred question, the Court may remit it to the Tribunal to amend or supplement the statement. The provision is purely facilitative of the reference jurisdiction and is dormant for post-1998 matters.
B. STATUTORY TEXT (verbatim)
Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no change to this section. Inline numerals in square brackets are the bare Act's amendment-footnote markers.
Power of High Court or Supreme Court to require statement to be amended.
258. If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf.
C. AUTHORITIES
Candour rule — no construing authority; facilitative procedure within the reference scheme.
Cluster 1 — Facilitative procedure (no direct authority)
Position (statutory)
Position The Court's power is to perfect the record for answering the referred question; it does not enlarge the question referred.
Caution Stated from the bare provision.