Appeal to Supreme Court
[Section-367 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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.
FAQs on Section 367 of Income Tax Act 2025
What does Section 367 of the Income Tax Act, 2025 provide for?
Section 367 provides the right to appeal to the Supreme Court from any judgment of the High Court delivered on an appeal related to an order passed under Section 363, provided the High Court certifies the case to be fit for such appeal.
Can every High Court decision under Section 363 be appealed to the Supreme Court?
No, only those High Court judgments under Section 363 which are certified by the High Court as fit for appeal can be taken to the Supreme Court.
What is the role of the High Court under Section 367?
The High Court must certify that a case involving an order under Section 363 is fit for appeal to the Supreme Court. Without such certification, no appeal lies.
What is the significance of the certification by the High Court?
The certification ensures that only substantial questions of law or matters of general importance are escalated to the Supreme Court, preventing frivolous or routine appeals.
Is the certification by the High Court mandatory before approaching the Supreme Court under this section?
Yes, it is a mandatory prerequisite for filing an appeal under Section 367 to the Supreme Court.
Which type of orders are appealable under Section 367?
Only those orders passed under Section 363 and subsequently appealed to and adjudicated by the High Court can be further appealed to the Supreme Court under Section 367.
When does Section 367 come into effect?
Section 367 comes into effect from 1st April, 2026.
Can a party directly file an appeal in the Supreme Court against an order under Section 363 without approaching the High Court?
No, the procedure under Section 367 requires that the matter first be appealed to the High Court and then certified by it before approaching the Supreme Court.
Does Section 367 apply to all types of income tax cases?
No, it applies only to cases involving orders under Section 363 that have been appealed to the High Court.
Is the decision of the High Court to grant or deny certification appealable?
No, the certification decision by the High Court under Section 367 is discretionary and not subject to further appeal.
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