- [Omitted by the National Tax Tribunal Act, 2005 (49 of 2005), section 30 and Schedule, Part VI (w.e.f. 28-12-2005).]

Prior to its omission, Section 130-B read as under:-" 130-B. 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."