IT Act 260Aअध्याय XX · Appeals And Revision

धारा 260A · [ Appeal to High Court. [Inserted by Act 21 of 1998, Section 58 (w.e.f. 1.10.1998).]

(1)

An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal ][before the date of establishment of the National Tax Tribunal] [ Inserted by Act 49 of 2005, Section 30 and Schedule (w.e.f. 28.12.2005).][, if the High Court is satisfied that the case involves a substantial question of law.] [Inserted by Act 21 of 1998, Section 58 (w.e.f. 1.10.1998).]

(2)

[The Chief Commissioner or the Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be-] [ Substituted by Act

27 of 1999

, Section 87, for " An appeal under this sub-Section shall be-" (w.e.f. 1.6.1999).]

(a)

filed within one hundred and twenty days from the date on which the order appealed against is [received by the assessee or the Chief Commissioner or Commissioner] [ Substituted by Act

27 of 1999

, Section 87, for " communicated to the appellant" (w.e.f. 1.6.1999).];

[* * *] [ Clause (b) omitted by Act

27 of 1999

, Section 87 (w.e.f. 1.6.1999).]

(c)

in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.

(3)

Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.

(4)

The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question:Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.

(5)

The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.

(6)

The High Court may determine any issue which-

(a)

has not been determined by the Appellate Tribunal; or

(b)

has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1).

(7)

[ Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.] [ Inserted by Act

27 of 1999

, Section 87 (w.e.f. 1.6.1999).]

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