Appeal procedure modification: substitution of statutory references redefines appellate routes under the income-tax provision. Amendment to section 158A effective from the first day of June, 2002, substitutes prior reference-language with wording identifying appeals before the High Court under section 260A and appeals before the Supreme Court under section 261, applied in sub section (1) (two textual substitutions) and in sub section (4), clause (b), thereby realigning statutory appellate cross references within section 158A.