Section 367 is the substantive equivalent of 1961 s. 261 -- the FINAL APPELLATE TIER framework for tax disputes. SC appeal lies from HC ORDER under s. 365 (Article 132/133 Constitutional certificate) OR via SLP under Article 136. The…
367
Section 367 is the substantive equivalent of 1961 s. 261 -- the FINAL APPELLATE TIER framework for tax disputes. SC appeal lies from HC ORDER under s. 365 (Article 132/133 Constitutional certificate) OR via SLP under Article 136. The…
Section 367 — - APPEAL TO SUPREME COURT
Section 367 is the substantive equivalent of 1961 s. 261 -- the FINAL APPELLATE TIER framework for tax disputes. SC appeal lies from HC ORDER under s. 365 (Article 132/133 Constitutional certificate) OR via SLP under Article 136. The provision provides PROCEDURAL FRAMEWORK for tax-specific SC appeals. SC decisions are the FINAL WORD on tax law -- binding on all subordinate courts / tribunals / authorities. Subset of cases reach SC via direct appeal certificate; majority via SLP discretionary route.
SC APPEAL ROUTES: (I) DIRECT APPEAL UNDER S. 367: HC certificate that case is fit for SC appeal -- where substantial question of general public importance / matter of constitutional interpretation. Limited use. (II) SPECIAL LEAVE PETITION (Article 136 Constitution): discretionary SC route; available against any HC / Tribunal final order. Most common SC route. (III) Constitutional Article 32 / 226 -- writ jurisdiction (alternative, not appeal). FILING: (a) 90 DAYS from HC order for SC appeal certificate cases; (b) 90 DAYS for SLP filing; (c) Court fees as per SC Rules. SC POWERS: (a) Confirm / reverse / modify HC order; (b) Remand to HC / lower forum; (c) Lay down binding precedent for entire country. PRACTITIONER: SC appeals are high-stakes; typically only for major tax-law issues with broad applicability; SLP discretionary - SC may refuse to hear.
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