Section 262 of ITA, 1961 : Section 262: Hearing Before Supreme Court

Explanation using Example

Imagine a taxpayer, Mr. Gupta, disagrees with the Income Tax Department's assessment of his tax liability. He contests the assessment and the case eventually goes to the High Court. The High Court rules against Mr. Gupta, who then decides to appeal to the Supreme Court.

Under Section 262(1) of the Income-tax Act, 1961, the process for Mr. Gupta's appeal to the Supreme Court will follow, as closely as possible, the...

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