law: The Income-Tax Act, 1961
  D.-Appeals to the Supreme Court
  261. Appeal to Supreme Court.-
  An appeal shall lie to the Supreme Court from any judgment of the High Court 2[delivered 3[before the establishment of the National Tax Tribunal] on a reference made under section 256 against an order made under section 254 before the 1st day of October, 1998 or an appeal made to High Court in respect of an order passed under section 254 on or after that date] in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.
  2. Subs. by Act 21 of 1998, s. 59, for the words and figures "delivered on a reference made under section 256" (w.e.f. 1-10-1998).
  3. The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the ScheduleThis amendment has been struck down by the Supreme Court's Order dated 25th September, 2014 in the Madras Bar Association Vs. Union of India.).