What is Appeal to Supreme Court? What is Hearing before Supreme Court? Section 261 and 262 of Income Tax Act 1961

Appeal to Supreme Court and Hearing before Supreme Court are defined under section 261 and 262 of Income Tax Act 1961. Provisions under these Sections are:

Section 261 of Income Tax Act "Appeal to Supreme Court"

Section 261. An appeal shall lie to the Supreme Court from any judgment of the High Court delivered 53d[before the establishment of the National Tax Tribunal] on a reference made under section 256 against an order made under section 254 before the 1st day of October, 1998 or an appeal made to High Court in respect of an order passed under section 254 on or after that date in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.


Section 262 of Income Tax Act "Hearing before Supreme Court"

Section 262. (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 261 as they apply in the case of appeals from decrees of a High Court :

Provided that nothing in this section shall be deemed to affect the provisions of sub-section (1) of section 260 or section 265.
(2) The costs of the appeal shall be in 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 260 in the case of a judgment of the High Court.

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