Appeal procedure: civil procedure rules apply, costs discretionary, and varied or reversed judgments take effect under the appeal mechanism. Appeals under the Income-tax Act to the Supreme Court are governed, so far as practicable, by the procedures of the Code of Civil Procedure relating to ... Summary
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Appeal procedure: civil procedure rules apply, costs discretionary, and varied or reversed judgments take effect under the appeal mechanism.
Appeals under the Income-tax Act to the Supreme Court are governed, so far as practicable, by the procedures of the Code of Civil Procedure relating to appeals; the costs of the appeal are at the Court's discretion; and when the appellate judgment varies or reverses the lower judgment, effect is to be given to the Supreme Court's order in the manner provided for High Court judgments under the Act.
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