Income Tax Department

Ministry of Finance, Government of India

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Section 367

Appeal to Supreme Court

Section

Section Number

367

Chapter

CHAPTER XVIII - Appeals revisions and alternate dispute resolutions

Act

Income-tax Act, 2025

Year

2026

Appeal to Supreme Court

4. —Appeals to Supreme Court

Appeal to Supreme Court.

367. 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.

Footnotes