Appeal to the Supreme Court - Section 261 - Income Tax - Ready Reckoner - Income Tax

Appeal to the Supreme Court - Section 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 . However, the appeal can lie to Supreme Court in any case which the High Court certifies to be a fit one for appeal to the Supreme Court. Thus this certificate of fitness is a must for preferring an appeal to the Supreme Court. If however the High Court decides not to give such a certificate, then the aggrieved party may make an application to the Supreme Court under Article 136 of the constitution of India for Special Leave to Appeal against the decision of judgement.