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of <h1>Income Tax Bill 2025 Clause 370 maintains existing framework for enforcing Supreme Court cost awards through High Courts</h1> The Income Tax Bill 2025's Clause 370 establishes procedural mechanisms for executing Supreme Court cost awards in tax matters. The provision allows High Courts to receive petitions for executing Supreme Court cost orders and transmit them to subordinate courts for enforcement. This clause is identical to Section 266 of the Income-tax Act 1961, indicating legislative satisfaction with the existing framework. The provision ensures Supreme Court authority is maintained through effective local enforcement, prevents cost orders from becoming unenforceable, and provides successful litigants with clear recovery mechanisms. The unchanged language suggests the mechanism has operated effectively without significant litigation or interpretative difficulties in practice.
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