How to file Income Tax Appeal to Supreme Court

By | June 1, 2018
(Last Updated On: June 1, 2018)

How to file Income Tax Appeal to Supreme Court

An appeal shall lie to the Supreme Court from any judgment of the High Court delivered 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.

Hearing before the Supreme Court

  •  The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 261 as they apply in the case of appeals from decrees of a High Court :

Provided that nothing in this section shall be deemed to affect the provisions of sub-section (1) of section 260 or section 265.

  •  The costs of the appeal shall be in the discretion of the Supreme Court.

  •  Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 260 in the case of a judgment of the High Court.

Other relevant provisions:

Other Relevant Provisions
Section – 158AProcedure when assessee claims identical question of law is pending before High Court or Supreme Court.
Section – 257Statement of case to Supreme Court in certain cases.
Section – 260Decision of High Court or Supreme Court on the case stated.
Section – 261Appeal to Supreme Court.
Section – 262Hearing before Supreme Court.
Section – 266Execution for costs awarded by Supreme Court.
Section – 265Tax to be paid notwithstanding reference, etc.


Income Tax Appeal : Free Study Material

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