Hearing before Supreme Court
[Section-368 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 368(1) of Income Tax Act 2025
368(1) The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 367 as they apply in the case of appeals from decrees of a High Court.
Section 368(2) of Income Tax Act 2025
368(2) The costs of the appeal shall be in the discretion of the Supreme Court.
Section 368(3) of Income Tax Act 2025
368(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 365(10) in the case of a judgment of the High Court.
FAQs on Section 368 of Income Tax Act 2025
What governs hearings before the Supreme Court under the Income Tax Act, 2025?
Hearings before the Supreme Court under this Act are governed by Section 368, which applies the provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court, as far as applicable, to appeals under section 367.
Which provisions of civil law apply to appeals under section 367?
The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court, apply so far as may be to appeals under section 367.
Who decides the costs of the appeal before the Supreme Court?
The Supreme Court has complete discretion to decide the costs of the appeal.
What happens if the Supreme Court varies or reverses a judgment of the High Court?
If the Supreme Court varies or reverses the High Court’s judgment, effect shall be given to its order in the same manner as provided in section 365(10) for a judgment of the High Court.
Is there a specific procedure to be followed if the Supreme Court changes the decision of the High Court?
Yes, the procedure to give effect to such an order of the Supreme Court follows the method laid down in section 365(10) of the Income Tax Act, 2025.
Does the Income Tax Act, 2025, contain any independent procedural rules for Supreme Court hearings?
No, it relies on the applicable provisions of the Code of Civil Procedure, 1908, for Supreme Court hearings, subject to the context of section 367 appeals.
Is the appeal to the Supreme Court automatic under this Act?
No, an appeal to the Supreme Court arises specifically under section 367 and is governed by procedural requirements and conditions applicable therein.
Can the Supreme Court impose costs even if the appellant wins the appeal?
Yes, the Supreme Court has full discretion regarding the costs, regardless of the outcome.
When do the provisions of Section 368 come into effect?
The provisions of Section 368 come into effect from 1st April, 2026, as per the Income Tax Act, 2025.
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