Section 368
Section 368: hearing before the Supreme Court
Section 368 applies the ordinary Civil Procedure Code rules for appeals to the Supreme Court to a tax appeal filed under section 367, leaves costs to the Supreme Court's discretion, and confirms that where the High Court's judgment is varied or reversed, effect is given to the Supreme Court's order in the same manner as a High Court judgment under section 365(10).
Applicable procedure and costs
The provisions of the Code of Civil Procedure, 1908 relating to appeals to the Supreme Court apply, so far as possible, to appeals under section 367, in the same way as they apply to appeals from decrees of a High Court.
The costs of the appeal are at the discretion of the Supreme Court.
Giving effect to the Supreme Court's order
Where the High Court's judgment is varied or reversed on appeal, effect is given to the Supreme Court's order in the manner provided in section 365(10) for a High Court judgment.
Frequently asked questions
Which procedural code applies to Supreme Court tax appeals?
The Code of Civil Procedure, 1908, applied so far as possible in the same way it applies to appeals from High Court decrees, as set out in Section 368(1).
What happens if the Supreme Court reverses the High Court's judgment?
Effect is given to the Supreme Court's order in the same manner as a High Court judgment is given effect under section 365(10) - that is, the Assessing Officer acts on the basis of a certified copy of the judgment.
Related sections
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Get help with your Supreme Court tax appealLast updated 9 September 2026