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Case law › Income-tax Act 2025 › Chapter XVIII › Section 368
Chapter XVIIIwas s.262

Section 368 of the Income-tax Act, 2025

Section 368 — Hearing before Supreme Court. Successor to s.262 of the 1961 Act.

Where this section sits

Section 368 is in Chapter XVIII — Appeals Revisions and Alternate Dispute Resolutions, which runs from section 356 to section 389.

← Section 367  ·  Section 369 →

What this section does

Sub-section (1) borrows the Code of Civil Procedure, 1908: its provisions on appeals to the Supreme Court apply, so far as may be, to an appeal under section 367 as they would to an appeal from a decree of a High Court. Sub-section (2) leaves the costs of the appeal to the Supreme Court's discretion. Sub-section (3) provides that where the High Court's judgment is varied or reversed, effect is given to the Supreme Court's order in the manner section 365(10) lays down for a High Court judgment.

Why it is there

Rather than write a fresh appellate procedure, the section adopts the general civil procedure for Supreme Court appeals and routes the consequential implementation back through the machinery already provided for High Court decisions.

Who it applies to

What this means in practice

Procedure, limitation and the conduct of the appeal come from the Code of Civil Procedure, 1908, not from this Act, so the Act's own appellate rules are not the place to look. Costs are discretionary, so no order as to costs is the default expectation rather than a right. Once the Supreme Court varies or reverses the High Court, implementation follows section 365(10) — the same route as for a High Court judgment.

An example

Illustrative only, and invented for this page. The figures are chosen to show the rule biting, not taken from any real matter.

A company loses in the High Court on a question of law and appeals to the Supreme Court under section 367. The procedure it follows is not in this Act at all — sub-section (1) applies the Code of Civil Procedure, 1908, as it would to an appeal from a decree of a High Court, and the costs of the appeal are left to the Supreme Court's discretion by sub-section (2). If the Supreme Court reverses the High Court, the order is not self-executing: sub-section (3) requires effect to be given to it in the manner section 365(10) lays down for a High Court judgment, so the consequential relief reaches the company through that route rather than from the judgment on its own.

Where you meet this section

In an appeal to the Supreme Court under section 367 against a High Court judgment, and afterwards in the order giving effect to the Supreme Court's decision, made in the manner provided by section 365(10). The rules of procedure you actually argue under are those of the Code of Civil Procedure, 1908.

The words themselves

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.
Section 368(1), Income-tax Act, 2025.

What people get wrong

What this replaced

The correspondence is the Income Tax Department’s own, from its comparison utility for the 1961 and 2025 Acts. A renumbering is the easy half; whether the words changed is the half that decides cases.

See the full 1961 to 2025 concordance.

Notifications that reach this section

A notification is made under a power the Act gives and, within that power, is law. These too were made under the 1961 Act and are placed here by the department’s concordance.

See the notifications index.

Read with

What this page does not tell you. It does not reproduce the section. Everything above was written from the section’s own text as the Income Tax Department publishes it — the text is here, and nothing here is advice on your facts. Where a figure matters, read the sub-section it comes from.