Section 367 — Appeal to Supreme Court
Old Act equivalent: Section 261 of IT Act 1961 Sub-part: A.4—Appeals to Supreme Court
Statutory Text
- 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. Hearing before Supreme Court.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Any judgment of HC delivered on appeal from ITAT order under section 363.
- Conditions: HC must certify case as fit for appeal to Supreme Court.
- Time limits: As per CPC provisions (section 368).
- Monetary limits: None specified.
- Exceptions: None.
Cross-References
Amendment Notes
None noted from the extracted pages.