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        Income Tax

        Section 370 - Execution for costs awarded by Supreme Court

        Income-tax Act, 2025
        Part 5.
        General

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        Execution for costs: petition enables transmission of higher-court cost orders for enforcement in subordinate fora. Execution for costs awarded by a superior court is effected by petition to the High Court, which may transmit the superior court's order for enforcement to a subordinate court; the mechanism permits enforcement of cost awards by delegation of the order to a subordinate forum.
                        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.

                              Execution for costs: petition enables transmission of higher-court cost orders for enforcement in subordinate fora.

                              Execution for costs awarded by a superior court is effected by petition to the High Court, which may transmit the superior court's order for enforcement to a subordinate court; the mechanism permits enforcement of cost awards by delegation of the order to a subordinate forum.


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