11. Appeal to Supreme Court after 1-10-98 [Section 261].

1.         An appeal to Supreme Court can be made


(a)       against the judgment of the High Court on reference made u/s 256,


(b)       against the order of High Court made u/s 254 before 1-10-98, or


(C)       against the judgment in appeal made to High Court u/s 254 after 1-10-98, provided it is certified by the High Court to be a fit case for appeal to Supreme Court.


2.         U/s 262(1) the appeal will be heard in same manner as is applicable in appeals against the decrees of High Court.


3.         The cost of appeal shall be at the discretion of Supreme Court. If the Supreme Court varies the judgment of the High Court, effect shall be given to the judgment of Supreme Court in same manner as given u/s 260.
 
Direct appeal to High Court from 1-10-98 onwards  
 
More Topics ....@ Appeals !
‘Right To Appeal’ Is A Statutory Right Under Income Tax Act.
Powers of Commissioner (Appeals) [Section 251)
Appeal to Appellate Tribunal
Constitution of Tribunal (Section 252)
Appealable Orders [Section 253]
Form, Fee And Time Limit Of Appeal [Section 253 (6)]
Orders Of The Appellate Tribunal [Section 254]
Procedure in Appeal [Section 255]
Appeal to National Tax Tribunal (NIT) w.e.f. 6-1-2006
Direct appeal to High Court from 1-10-98 onwards
Appeal to Supreme Court after 1-10-98 [Section 261]
Timelines for Filing Appeal to High Court

 

 
 
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