CHAPTER XX — APPEALS AND REVISION | D.—Appeals to the Supreme Court
CHAPTER XX — APPEALS AND REVISION | D.—Appeals to the Supreme Court
Section 262 — Hearing before Supreme Court
Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: Live. Applies the Code of Civil Procedure to Supreme Court appeals under this Chapter; costs are in the Court's discretion; the High Court gives effect to the Supreme Court's judgment.
Finance Act, 2026: No amendment. The Finance Act, 2026 does not touch section 262.
Nature / mechanism: Procedure on a Supreme Court appeal: the CPC provisions on appeals to the Supreme Court apply so far as may be; after judgment, effect is given by the High Court (and, in turn, the Tribunal/Assessing Officer).
Litigation profile: Procedural; no substantive jurisprudence — candour rule.
A. COMMENTARY
Procedure and giving effect to the judgment
Section 262 attracts the Code of Civil Procedure to appeals before the Supreme Court under Chapter XX, leaves costs to the Court's discretion, and provides that the High Court shall, on receipt of the Supreme Court's judgment, pass such orders as are necessary to dispose of the case conformably — the decision then cascading to the Tribunal and the Assessing Officer for implementation.
B. STATUTORY TEXT (verbatim)
Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no change to this section. Inline numerals in square brackets are the bare Act's amendment-footnote markers.
Hearing before Supreme Court.
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.
C. AUTHORITIES
Candour rule — procedural; no construing decision.
Cluster 1 — Procedure (no direct authority)
Position (statutory)
Position CPC applies to the Supreme Court appeal; the judgment is given effect down the hierarchy.
CHAPTER XX — APPEALS AND REVISION | D.—Appeals to the Supreme Court
Section 262 — Hearing before Supreme Court
Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: Live. Applies the Code of Civil Procedure to Supreme Court appeals under this Chapter; costs are in the Court's discretion; the High Court gives effect to the Supreme Court's judgment.
Finance Act, 2026: No amendment. The Finance Act, 2026 does not touch section 262.
Nature / mechanism: Procedure on a Supreme Court appeal: the CPC provisions on appeals to the Supreme Court apply so far as may be; after judgment, effect is given by the High Court (and, in turn, the Tribunal/Assessing Officer).
Litigation profile: Procedural; no substantive jurisprudence — candour rule.
A. COMMENTARY
Procedure and giving effect to the judgment
Section 262 attracts the Code of Civil Procedure to appeals before the Supreme Court under Chapter XX, leaves costs to the Court's discretion, and provides that the High Court shall, on receipt of the Supreme Court's judgment, pass such orders as are necessary to dispose of the case conformably — the decision then cascading to the Tribunal and the Assessing Officer for implementation.
B. STATUTORY TEXT (verbatim)
Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no change to this section. Inline numerals in square brackets are the bare Act's amendment-footnote markers.
Hearing before Supreme Court.
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.
C. AUTHORITIES
Candour rule — procedural; no construing decision.
Cluster 1 — Procedure (no direct authority)
Position (statutory)
Position CPC applies to the Supreme Court appeal; the judgment is given effect down the hierarchy.
Caution Stated from the bare provision.