Income Tax Act — Section 261

An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on a reference

261. An appeal shall lie to the Supreme Court from any judgment of the High Court delivered 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.

Hearing before Supreme Court.

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Judgments citing Section 261

• PERNOD RICARD INDIA (P) LTD v. COMMISSIONER OF CUSTOMS, ICD TUGHLAKABADSupreme Court of India · 25 Mar 2003
• COMMISSIONER OF INCOME TAX v. VIJAY SHIP BREAKING CORPN & Ors.Gujarat High Court · 20 Mar 2003
• COMMISSIONER OF INCOME TAX, GUJARAT v. M/S. ARTEX MANUFACTURING COMPANYSupreme Court of India · 01 Apr 1966
• THE COMMONWEALTH TRUST LTD. CALICUT, KERALA v. THE COMMISSIONER OF INCOME TAX, KERALA II, ERNAKULAMSupreme Court of India
• THE VELLORE ELECTRIC CORPORATION LTD. ETC. v. THE COMMISSIONER OF INCOME TAX, MADRASSupreme Court of India
• Judgment · High CourtRajasthan High Court
• Judgment · High CourtRajasthan High Court
• The Commissioner of Income Tax, Andhra Pradesh, Hyderabad v. I.T.W.Signode India Limited, HyderabadAndhra Pradesh High Court
• ROJER MATHEW v. SOUTH INDIAN BANK LTD & Ors.Supreme Court of India
• THE COMMISSIONER OF INCOME-TAX, MADRAS v. URMILA RAMESHSupreme Court of India
• COMMISSIONER OF INCOME TAX, KANPUR v. U.P. STATE INDUSTRIAL DEVELOPMENTSupreme Court of India
• GODHRA ELECTRICITY CO. LTD., AHMEDABAD v. COMMISSIONER OF INCOME TAX, GUJARAT-II, AHMED ABADSupreme Court of India
• COMMISSIONER Of INCOME TAX, MADRAS v. MIS. AMALGAMATION PVT. LTDSupreme Court of India
• BROOKE BOND INDIA LTD v. COMMISSIONER OF INCOME TAX, WEST BENGAL-IIISupreme Court of India
• BURMAH SHELL OIL STORAGE AND DISTRIBUTING v. THE COMMISSIONER OF INCOME TAX (CENTRAL), CALCUTTASupreme Court of India
• ARVIND MILLS LTD v. COMMISSIONER OF INCOME TAX, GUJARATSupreme Court of India
• COMMISSIONER OF INCOME TAX, GUJARAT v. CELLULOSE PRODUCTS OF INDIA LTDSupreme Court of India
• COMMISSIONER OF INCOME TAX, WEST BENGAL v. WESMAN ENGG. CO. (P.) LTDSupreme Court of India
• COMMISSIONER OF INCOME TAX, BIHAR, PATNA v. AMAR SINGH GOWAMAL & SONS, JHARIA, DHANBADSupreme Court of India
• COMMISSIONER OF INCOME TAX v. V.DAMODARAN,TRIVANDRUMSupreme Court of India

Text reproduced from the public statutes on which the corpus is built. Verify against the official Gazette before relying on it. This is statute reference, not legal advice.