section 262
Hearing before Supreme Court.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XX APPEALSAND REVISION
Statutory text
- (1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 261 as they apply in the case of appeals from decrees of a High Court : Provided that nothing in this section shall be deemed to affect the provisions of sub-section (1) of section 260 or section 265.
- (2) The costs of the appeal shall be in the discretion of the Supreme Court.
- (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 260 in the case of a judgment of the High Court. 3. The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the ScheduleThis amendment has been struck down by the Supreme Court’s Order dated 25th September, 2014 in the Madras Bar Association Vs. Union of India.). E.—Revision by the 1[Principal Commissioner or Commissioner]
1 Ins. by Act 27 of 1999, s. 87 (w.e.f. 1-6-1999).
2 Subs. by Act 21 of 1998, s. 59, for the words and figures “delivered on a reference made under section 256” (w.e.f. 1-10-1998).
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