Procedural Safeguards and Judicial Discretion in Supreme Court Appeals : Clause 368 of the Income Tax Bill, 2025 Vs. Section 262 of the Income-tax Act, 1961

Appeals to Supreme Court: new bill mirrors CPC procedure but omits a saving proviso, raising interpretive risk.

Clause 368 adopts the Code of Civil Procedure procedures for appeals to the Supreme Court 'so far as may be', vests the Court with discretion on costs, and mandates that where a High Court judgment is varied or reversed, effect be given to the Supreme Court's order through the Bill's prescribed execution mechanism. The saving phrase and the absence of an express proviso preserving other reference and stay provisions are central interpretive and practical concerns.