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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Where the Supreme Court varies or reverses the High Court's judgment in an appeal under section 367 of the Income-tax Act, 2025, how is effect given to the Supreme Court's order?

Effect is given in the manner provided in section 365(10) for a High Court judgment. Section 368(3) applies that same mechanism when the Supreme Court varies or reverses the High Court's judgment in an appeal under section 367.

  1. AOnly by a fresh assessment after a new notice to the assessee
  2. BThrough the Board issuing a circular on the matter
  3. CIn the manner provided in section 365(10) for giving effect to a High Court judgmentCorrect
  4. DBy the Supreme Court itself recomputing and collecting the tax

Explanation

Section 368(3) says that where the High Court's judgment is varied or reversed, effect is given to the Supreme Court's order in the manner provided in section 365(10) for a High Court judgment. It does not require a fresh assessment or a Board circular.

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