§ 367
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Appeal to Supreme Court
Income-tax Act, 2025
An appeal can be made to the Supreme Court against a High Court judgment that arose from an appeal on an order passed under section 363, but only if the High Court certifies that the case is fit for Supreme Court review.
📜 Official text of the section +
367. An appeal shall lie to the Supreme Court from any judgment of the High
Court delivered on an appeal made to High Court in respect of an order
passed under section 363 in any case which the High Court certifies to be fit for
appeal to the Supreme Court.
Hearing before Supreme Court.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 356Appealable orders before Joint Commissioner (Appeals)§ 357Appealable orders before Commissioner (Appeals)§ 358Form of appeal and limitation§ 359Procedure in appeal§ 360Principal Commissioner or Commissioner. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)§ 361Appellate Tribunal