Income Tax Act 2025: Section 368 for Tax Year 2025-26

Appeals to Supreme Court follow Civil Procedure Code rules. Costs are at Court’s discretion. Orders reversing High Court judgments follow Section 365(10).

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Hearing before Supreme Court

[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]

Section 368(1) of Income Tax Act 2025

368(1) The provisions of the Code of Civil Procedure, 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.

Section 368(2) of Income Tax Act 2025

368(2) The costs of the appeal shall be in the discretion of the Supreme Court.

Section 368(3) of Income Tax Act 2025

368(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.

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