What does Section 367 of the Income-tax Act, 2025 provide?

Section 367 provides that an appeal shall lie to the Supreme Court from any judgment of the High Court delivered on an appeal made to the 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.

From which High Court judgments does an appeal lie to the Supreme Court under Section 367?

An appeal lies to the Supreme Court from any judgment of the High Court delivered on an appeal made to the High Court in respect of an order passed under section 363, if the High Court certifies the case to be fit for appeal.

What role does the High Court play in appeals to the Supreme Court under Section 367?

The High Court must certify that the case is fit for appeal to the Supreme Court for an appeal to lie under Section 367.

Section 367 falls under which chapter of the Income-tax Act, 2025?

Section 367 falls under Chapter XVIII titled Appeals, Revisions and Alternate Dispute Resolutions, under the sub-heading Appeals.

Section 367 of Income-tax Act, 2025 – Appeal to Supreme Court

The Income-tax Act, 2025

Chapter-XVIII Appeals, Revisions and Alternate Dispute Resolutions

A.—Appeals

4.—Appeals to Supreme Court

Section 367: 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.

Section 367 of Income-tax Act, 2025 – Appeal to Supreme Court

The Income-tax Act, 2025

Chapter-XVIII Appeals, Revisions and Alternate Dispute Resolutions

Section 367: Appeal to Supreme Court.

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