Section 367: appeal to the Supreme Court

Introduction

The route has two stated conditions: the judgment must be from the High Court in the specified appeal, and that court must certify the case as fit for further appeal.

Key takeaways

When the appeal lies

A Supreme Court appeal under Section 367 lies from a High Court judgment in an appeal concerning an order under Section 363, if the High Court certifies fitness for that appeal.

Scope and business relevance

This statutory route begins with a High Court judgment delivered on an appeal concerning an order under Section 363. It additionally requires the High Court to certify that the case is fit for appeal to the Supreme Court.

The documentary chain is therefore important: the Section 363 order, the appeal to the High Court, that court’s judgment and its fitness certificate. The certificate condition should be established from the court record, not inferred from the importance of the dispute.

Limits and related provisions

Section 367 is not a direct appeal from the Tribunal’s Section 363 order to the Supreme Court. It refers to the intervening High Court judgment in the specified appellate proceeding.

The section does not itself give a filing deadline or state that every High Court tax judgment qualifies. Other constitutional avenues raise separate requirements and should not be conflated with this certificate-based statutory route.

Step-by-step review

1. Trace the underlying order to Section 363 and identify the relevant High Court appellate judgment.

2. Check whether the High Court has certified the case as fit for Supreme Court appeal.

3. Assemble the judgment, certificate and preceding orders for advice on the applicable filing procedure.

4. Read Section 368 for the hearing framework and consider Section 369 separately for the assessed-tax payment position.

Hypothetical practical example

Hypothetical illustration: a taxpayer loses a High Court appeal arising from a Section 363 order. The taxpayer wants to use Section 367. A review must establish the High Court fitness certificate as well as the qualifying judgment; the adverse result alone is not the certificate. This example makes no conclusion about any separate constitutional remedy.

Documents and record checklist

The order under Section 363 and the High Court appeal record.

The High Court judgment and fitness certificate.

Advice on the applicable Supreme Court procedure and a separate record of the assessed demand.

Official Act source

• Income-tax Act, 2025 as amended by Finance Act, 2026: Section 367

Step-by-step flow for an appeal to the Supreme Court under Section 367

1. 1

   Is there a judgment of the High Court?

   Section 367 applies to a judgment of the High Court delivered on an appeal made to it.

2. 2

   Did that High Court appeal relate to an order passed under section 363?

   The High Court appeal must have been in respect of an order of the Appellate Tribunal under section 363.

   • No: Section 367 does not provide the appeal.
   • Yes: Go to the next step.
3. 3

   Has the High Court certified the case as fit for appeal to the Supreme Court?

   • No: No appeal lies under Section 367.
   • Yes: An appeal lies to the Supreme Court. Go to the next step.
4. 4

   Procedure

   Section 368 applies the Code of Civil Procedure, 1908 provisions on appeals to the Supreme Court, so far as may be, and deals with costs and giving effect to the Supreme Court's order.

Practical checklist

Glossary

Fitness certificate

The High Court’s certification that the case is fit for appeal to the Supreme Court under this provision.

Appellate judgment

The High Court judgment in the specified appeal from which the Section 367 route proceeds.

Frequently asked questions