CS Professional · Advanced Direct Tax Laws and Practice · Assessment
Under section 368 of the Income-tax Act, 2025, which statement about the hearing of an appeal before the Supreme Court under section 367 is correct?
The costs of the appeal are at the Supreme Court's discretion. Section 368(2) provides this, while section 368(1) applies the Code of Civil Procedure relating to appeals to the Supreme Court, so far as may be, to appeals under section 367.
- AThe costs of the appeal are at the discretion of the Supreme CourtCorrect
- BThe costs follow the event and are always borne by the assessee if the Department loses
- CThe Code of Civil Procedure does not apply to such appeals
- DThe costs are fixed by the Board
Explanation
Section 368(2) says the costs of the appeal are at the discretion of the Supreme Court. Section 368(1) applies the Code of Civil Procedure provisions on appeals to the Supreme Court so far as may be, so option three is wrong. No rule makes costs automatic or Board-fixed.
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