Section 258 of the Income Tax Act

Section 258 of the Income Tax Act: Power of High Court or Supreme Court to require statement to be amended

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.