§ 368
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Hearing before Supreme Court
Income-tax Act, 2025
The Civil Procedure Code rules for Supreme Court appeals apply to tax appeals under section 367, just as they do for High Court decree appeals. The Supreme Court decides the costs of such appeals. If the Supreme Court overturns a High Court judgment, the Supreme Court's order is implemented according to the procedure in section 365(10).
📜 Official text of the section +
368. (1) 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 367 as they apply in the case of appeals from decrees of a
High Court.
(2) The costs of the appeal shall be at the discretion of the Supreme Court.
(3) 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
365(10) in the case of a judgment of the High Court.
5. —General
Tax to be paid irrespective of appeal, etc.
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