Section 260A - Appeal to High Court - Income-tax Act, 1961

1 [CC.-Appeals to High Court Appeal to High Court. 260A. (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal 2 [before the date of establishment of the National Tax Tribunal], if the High Court is satisfied that the case involves a substantial question of law. (2) 3 [The 8 [Principal Chief Commissioner or] Chief Commissioner or 8 [Principal Commissioner or] 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-] ( a ) filed within one hundred and twenty days from the date on which the order appealed against is 4 [received by the assesse or the 8 [Principal Chief Commissioner or] Chief Commissioner or 8 [Principal Commissioner or] Commissioner]; ( b ) 5 [***] ( c ) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. 7 [(2A) The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.] (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). 6 [(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.] ----------------- Notes :- 1. Sub-heading CC and sections 260A and 260B inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 2. Originally, proposed to be inserted by the National Tax Tribunal Act, 2005 from the date to be notified, but since withdrawn. 3. Substituted for An appeal under this sub-section shall be- by the Finance Act, 1999, w.e.f. 1-6-1999. 4. Substituted for communicated to the appellant by the Finance Act, 1999, w.e.f. 1-6-1999. 5. Omitted by the Finance Act, 1999, w.e.f. 1-6-1999. Prior to its omission, clause (b) read as under : (b) accompanied by a fee of ten thousand rupees where such appeal is filed by an assessee; 6. Inserted by the Finance Act, 1999, w.e.f. 1-6-1999. 7. After sub-section (2), the sub-section (2A) has been inserted and shall be deemed to have been inserted vide Finance Act, 2010, with effect from the 1st day of October, 1998, 8 . Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013.