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of <h1>Income Tax Bill 2025 Clause 367 streamlines Supreme Court appeals eliminating outdated reference system for tax matters</h1> The Income Tax Bill 2025's Clause 367 modernizes Supreme Court appeals in tax matters by streamlining the process from the current Section 261 of the Income-tax Act 1961. The new provision eliminates the outdated reference system and focuses solely on direct appeals from High Court judgments concerning orders under section 363, subject to High Court certification. This change reduces procedural complexity while maintaining the gatekeeping mechanism that ensures only cases involving substantial questions of law reach the Supreme Court. The certification requirement prevents overburdening the apex court with routine matters, ensuring judicial resources focus on cases with significant legal or constitutional implications for broader tax jurisprudence.
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