Section 367
Section 367: appeal to the Supreme Court
Section 367 is a short, single-provision route from the High Court to the Supreme Court - available only where the High Court itself certifies the case as fit for appeal, and only in respect of a judgment delivered on an appeal against an order passed by the Appellate Tribunal under section 363.
When an appeal lies to the Supreme Court
An appeal lies to the Supreme Court from a 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.
Frequently asked questions
Can I go straight to the Supreme Court from the Appellate Tribunal?
No - Section 367 only allows an appeal to the Supreme Court from a High Court judgment (delivered on an appeal against a section 363 Tribunal order), and only where the High Court itself certifies the case as fit for such an appeal.
Related sections
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Get help with your Supreme Court tax appealLast updated 9 September 2026