59b[Decision
of High Court or Supreme Court on the case stated.
260. (1) The High Court or
the Supreme Court upon hearing any such case shall decide the questions of law
raised therein, and shall deliver its judgment 60 thereon containing the
grounds on which such decision is founded, and a copy of the judgment shall be
sent under the seal of the Court and the signature of the Registrar to the
Appellate Tribunal which shall pass such orders as are necessary to dispose of
the case conformably to such judgment.
61[(1A) Where the High
Court delivers a judgment in an appeal filed before it under section 260A, effect shall be given to the order
passed on the appeal by the Assessing Officer on the basis of a certified copy
of the judgment.]
(2) The costs of any
reference to the High Court or the Supreme Court which shall not include the
fee for making the reference shall be in the discretion of the Court.]