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Union of India - Section

Section 367 in The Income Tax Act, 2025

367. Appeal to Supreme Court.

An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on an appeal made to High Court in respect of an order passed under section 363 in any case which the High Court certifies to be fit for appeal to the Supreme Court.[Similar to Section 261 from The Income Tax Act, 1961.-Also Refer]