§ 370
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Execution for costs awarded by Supreme Court
Income-tax Act, 2025
The High Court can, upon receiving a petition, forward a Supreme Court order that awards costs to any lower court for enforcement. This enables the costs awarded by the Supreme Court to be collected through subordinate courts.
📜 Official text of the section +
370. The High Court may, on petition made for the execution of the order of the
Supreme Court in respect of any costs awarded thereby, transmit the order
for execution to any court subordinate to the High Court.
Amendment of assessment on appeal.
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