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[Cites 0, Cited by 4] [Section 262] [Entire Act]

Union of India - Subsection

Section 262(1) in The Income Tax Act, 1961

(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.