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Certification for higher appellate review permits appeal where the lower court certifies a case fit under section 187. Clause 189 of the Direct Taxes Code, 2010 permits an appeal to the Supreme Court where a judgment of the High Court delivered under section 187 is certified by the High Court to be a fit case for appeal, making the certification the prerequisite for pursuing higher appellate review.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Certification for higher appellate review permits appeal where the lower court certifies a case fit under section 187.</h1> Clause 189 of the Direct Taxes Code, 2010 permits an appeal to the Supreme Court where a judgment of the High Court delivered under section 187 is certified by the High Court to be a fit case for appeal, making the certification the prerequisite for pursuing higher appellate review.
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