Under sections 365 and 366 of the Income-tax Act, 2025, an appeal to the High Court against an order…

Section 365(1) allows an appeal from an appellate order of the Tribunal "if the High Court is satisfied that the case involves a substantial question of law", and section 366(1) requires "a bench of not less than two Judges". The High Court formulates the question and hears the appeal on it. The route is a direct appeal by the assessee or the Commissioner, not a reference by the Tribunal, and no leave of the Supreme Court is needed.