Share |

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.
 
 
 
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
Direct appeal to High Court from 1-10-98 onwards  
Get Updated ....
Tally.ERP 9 Book
 
Guide & FAQ on Tax Knowledgebase @ Taxation Income Tax @ Glance HUF - Formation, Planning & Taxation
Charitable & Religious TRUST NRI (Tax Planning,Saving,Investemnt) Budget 2017-2018 GST (FAQ, Law, Act. Rules, Schedule, Enrollment)

Disclaimer:
All efforts are made to keep the content of this site correct and up-to-date. But, this site does not make any claim regarding the information provided on its pages as correct and up-to-date. The contents of this site cannot be treated or interpreted as a statement of law. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage.

The visitors may click here to visit the web site of Income Tax Department for resolving their doubts or for clarifications