Section 368 — Hearing before Supreme Court
(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 367 as they apply in the case of appeals from decrees of a
High Court.
(2) The costs of the appeal shall be at 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
365(10) in the case of a judgment of the High Court.
5. —General
Related sections
- Section 356 — Appealable orders before Joint Commissioner (Appeals)
- Section 357 — Appealable orders before Commissioner (Appeals)
- Section 358 — Form of appeal and limitation
- Section 359 — Procedure in appeal
- Section 360 — Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
- Section 361 — Appellate Tribunal
- Section 362 — Appeals to Appellate Tribunal
- Section 363 — Orders of Appellate Tribunal
- Section 364 — Procedure of Appellate Tribunal
- Section 365 — Appeal to High Court
- Section 366 — Case before High Court to be heard by not less than two Judges
- Section 367 — Appeal to Supreme Court
- Section 369 — Tax to be paid irrespective of appeal, etc
- Section 370 — Execution for costs awarded by Supreme Court
- Section 371 — Amendment of assessment on appeal
- Section 372 — Exclusion of time taken for copy
- Section 373 — Filing of appeal by income-tax authority
- Section 374 — Interpretation of “High Court”
- Section 375 — Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
- Section 376 — Procedure where an identical question of law is pending before High Courts or Supreme Court
- Section 377 — Commissioner or Principal Commissioner or Commissioner Revision of orders prejudicial to revenue
- Section 378 — Revision of other orders
- Section 379 — 1.—Dispute Resolution Committee in certain cases Dispute Resolution Committee
- Section 380 — 2.—Advance rulings Interpretation
- Section 381 — Board for Advance Rulings
- Section 382 — Vacancies, etc., not to invalidate proceedings
- Section 383 — Application for advance ruling
- Section 384 — Procedure on receipt of application
- Section 385 — Appellate authority not to proceed in certain cases
- Section 386 — Advance ruling to be void in certain circumstances
- Section 387 — Powers of the Board for Advance Rulings
- Section 388 — Procedure of Board for Advance Rulings
- Section 389 — Appeal