What does Section 370 of the Income-tax Act, 2025 provide?

Section 370 provides that the High Court may, on petition for execution of a Supreme Court order in respect of any costs awarded, transmit that order for execution to any court subordinate to the High Court.

Which court can transmit a Supreme Court order for execution of costs under Section 370?

Under Section 370, the High Court may transmit the Supreme Court order for execution of costs.

To which court can the High Court transmit the Supreme Court order under Section 370?

The High Court may transmit the Supreme Court order for execution to any court subordinate to the High Court.

In respect of what kind of order does Section 370 apply?

Section 370 applies to orders of the Supreme Court in respect of any costs awarded by it.

Section 370 of Income-tax Act, 2025 – Execution for costs awarded by Supreme Court

The Income-tax Act, 2025

Chapter-XVIII Appeals, Revisions and Alternate Dispute Resolutions

A.—Appeals

5.—General

Section 370: Execution for costs awarded by Supreme Court.

370. The High Court may, on petition made for the execution of the order of the Supreme Court in respect of any costs awarded thereby, transmit the order for execution to any court subordinate to the High Court.

Section 370 of Income-tax Act, 2025 – Execution for costs awarded by Supreme Court

The Income-tax Act, 2025

Chapter-XVIII Appeals, Revisions and Alternate Dispute Resolutions

Section 370: Execution for costs awarded by Supreme Court.

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