Supreme Court of India (SC) – Final Appeal and Writ Jurisdiction

An income tax appeal lies to the Supreme Court of India from an order passed in appeal by the concerned High Court with reference to the prior order passed by the relevant Income Tax Appellate Tribunal (ITAT) in the income tax appeal before it, and which the High Court certifies to be one fit for appeal to the Supreme Court of India.

MinusTax’ Taxation, Revenue and Company law professionals provide the complete spectrum of services (including via the e-medium i.e. email, skype, whatsapp etc) which include —

  • Litigation Strategy and Advisory Services
  • Legal assessment of Assessing Officer (AO)/CIT(A)/ITAT/High Court order
  • Drafting Appeal/SLP against High Court order before the Supreme Court of India
  • Drafting Stay Application against Demand Notice and other miscellaneous applications
  • Drafting Writ Petition before the Supreme Court of India
  • Legal representation (optional) before Supreme Court of India
  • Other Allied Services

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Refusal of certificate by High Court and SLP

Where the concerned High Court refuses the said certificate, pursuant to the provisions of the Income Tax Act 1961 (the Act), there is no statutory right to an appeal before the Supreme Court of India. However, the concerned party can file a Special Leave Petition (SLP) within 90 days of the date on which the said High Court order sought to be appealed against is communicated to the said party and fees payable for filing a SLP will be as specified in the Supreme Court Rules 2013 at the relevant time of filing.

The Supreme Court, on hearing the parties, can either grant leave to hear the appeal or refuse the same on merits and dismiss the SLP. If leave is granted, a date will be fixed for a final hearing and the concerned parties to the appeal can submit written and oral submissions as well as evidence before the final decision is made.

General procedure for SLP hearing and Order in Appeal

  • The provisions of the Code of Civil Procedure 1908 and the Supreme Court Rules 2013 relating to appeals and Special Leave Petitions to the Supreme Court shall, so far as may be, apply in the case of such appeals and SLP petitions as they apply in the case of appeals from decrees of a High Court.
  • Where the judgment of the High Court is varied or reversed in the appeal by the Supreme Court, effect shall be given to the relevant order of the Supreme Court in the manner provided in the Income Tax Act 1961, as is the case for a judgment/order of the High Court.

Costs of Appeal and Time period for Disposal

The costs of the appeal shall be in the discretion of the Supreme Court and there is no prescribed time limit for disposing off the appeal so granted leave via SLP.

Writ Jurisdiction

The Supreme Court of India is the highest Court of Law in India and thus its legal powers and authority to issue a Writ as provided via the provisions of the relevant Article of the Constitution of India, is the also the highest Writ issuing power. However, access to such jurisdiction is not automatic and the same may be denied, even in circumstances where the same may be legally justifiable, if an alternative remedy exists that may do justice to the petitioner concerned or where the Writ relief has been lost through delay or relevant acts/omissions of the said petitioner, whilst in some other situations, the petitioner may be required to seek the Writ before the jurisdictional High Court, if not so done already.

In general, the petitioner can file a Writ petition before the concerned High Court/Supreme Court of India if the income tax authority concerned has exercised powers, passed (or refused to pass) orders or taken steps (through acts or abstenance from acts/omissions) against the said petitioner, when the same is either beyond the lawful powers provided or assigned by law to such authority or exercised etc. in the absence of any such lawful power or authority.

Administrative Help

For administrative assistance and general queries, please feel free to contact via —
Telephone: +91 8800 38 1950

Alternatively, please contact for an appointment and visit our representational office in DLF Phase IV, Gurgaon (click for Google Map directions).


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