Section 261: Appeal to Supreme Court

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

D.—Appeals to the Supreme Court

Appeal to Supreme Court.

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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	261
Marginal note	Appeal to Supreme Court
Jurisdiction	Central
Status	Repealed
Judgments citing it	1

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