Section 261 of Income Tax Act "Appeal to Supreme Court"
261. An appeal shall lie to the Supreme Court from any judgment of the High Court delivered before the establishment of the National Tax Tribunal on a reference made under section 256 against an order made under section 254 before the 1st day of October, 1998 or an appeal made to High Court in respect of an order passed under section 254 on or after that date in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.
262. (1) The provisions of the Code of Civil Procedure,
1908 (5 of 1908), relating to appeals to the Supreme Court
shall, so far as may be, apply in the case of appeals under
section 261 as they apply in the case of appeals from
decrees of a High Court :
Provided that nothing in this section shall be deemed to
affect the provisions of sub-section (1) of section 260 or
section 265.
(2) The costs of the appeal shall be in the discretion of
the Supreme Court.
(3) Where the judgment of the High Court is varied or
reversed in the appeal, effect shall be given to the order
of the Supreme Court in the manner provided in section 260
in the case of a judgment of the High Court.