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Income-tax Act Section 367
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The Income-tax Act, 2025

Section 367 Appeal to Supreme Court

Chapter
XVIII · Appeals, Revisions and Alternate Dispute Resolutions
Part
4.—Appeals to Supreme Court
An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on an appeal made to 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.