Income Tax Act 2023
Section 295 - Appeal to the Appellate Division
(as updated till Finance Act 2024)
(1) An appeal shall lie to the Appellate Division from any judgment of the High Court Division delivered under section 294 in any case which the High Court Division certifies to be a fit one for appeal to the Appellate Division.
(2) The provisions of the Code of Civil Procedure, 1908 (Act No. V 1908), relating to appeals to the Appellate Division shall, so far as may be, apply in the case of appeals under this section in like manner as they apply in the case of appeals from Decrees of the High Court Division:
Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section (2) or (4) of section 294:
Provided further that the High Court Division may, on petition made for the execution of the order of the Appellate Division in respect of any costs awarded thereby, transmit the order for execution to any Court subordinate to the High Court Division.
(3) Where the judgment of the High Court Division is varied or reversed in appeal under this section, effect shall be given to the order of the Appellate Division in the manner provided in sub-sections (2) and (4) of section 294 in respect of a judgment of the High Court Division.
(4) The provisions of sub-sections (3) and (4) of section 294 relating to costs and payment of tax shall apply in the case of an appeal to the Appellate Division as they apply to a reference to the High Court Division under section 294.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.