law: The Income-Tax Act, 1961
  262. Hearing before Supreme Court.-
  (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.
  (2) The costs of the appeal shall be in the discretion of the Supreme Court.
  (3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 260 in the case of a judgment of the High Court.