Income Tax Law
Act 2025/ Part A/ § 367
Income-tax Act, 2025 · Part A — Appeals

Section 367Appeal to Supreme Court

Income-tax Act, 2025 (30 of 2025)
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.
This section refers to
§ 363 Orders of Appellate Tribunal
Referenced by
§ 368(1)
§ 375(1)
§ 375(1)(b)(iv)
§ 375(7)
§ 375(7)(c)
§ 376(1)
§ 376(1)(b)
§ 472(2)
§ 472(3)
§ 472(3)(b)