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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

In an appeal heard by the Supreme Court under section 367 of the Income-tax Act, 2025, who decides the costs of the appeal, and which procedural code applies, so far as may be, to the hearing?

Costs are at the Supreme Court's discretion, and the Code of Civil Procedure, 1908 applies so far as may be, as it does to appeals from High Court decrees. This is the position under section 368 for appeals under section 367.

  1. ACosts are fixed by the Board; the Code of Criminal Procedure, 1973 applies
  2. BCosts are at the Supreme Court's discretion; the Code of Civil Procedure, 1908 applies as for appeals from decrees of a High CourtCorrect
  3. CCosts are at the discretion of the High Court; the Code of Civil Procedure, 1908 applies
  4. DCosts follow the event automatically against the Department; the Code of Civil Procedure, 1908 does not apply

Explanation

Section 368 applies the Code of Civil Procedure, 1908 provisions on appeals to the Supreme Court, so far as may be, as in appeals from High Court decrees. It states that costs are at the Supreme Court's discretion. Costs are not automatic or fixed by the Board.

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