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TMI BlogAppeal to High Court - Section 260AX X X X Extracts X X X X X X X X Extracts X X X X ..... essee; In the form of a memorandum of appeal precisely stating therein the substantial question of law involved. It should be accompanied by such fee as may be specified in the relevant law relating to court fees for filing appeals to the High Court. Monetary limits for filing of appeal by department before ITAT, High Courts and SLPs/appeals before Supreme Court- S. No. Appeals/SLPs in Income-Tax matters Monetary Limit (₹) 1. Before Appellate Tribunal 50,00,000 2. Before High Court 1,00,00,000 3. Before Supreme Court 2,00,00,000 (2A) Condonation of delay:- The High Court may admit an appeal after the expiry of the period of 120 days referred to in section 260(2)(a) , if it is satisfied that there was sufficient cause for not filing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W AND FACTS IS TREATED AS A SUBSTANTIAL QUESTION OF LAW AND IT CAN BE RAISED IN THE HIGH COURT. The Supreme Court in Santosh Hezariv Purushottam Tiwari 2001 (2) TMI 131 - SC pointed out that 'substantial question of law' has not been defined and inter ali a held that in order that a question may be of general importance, where the matter involced is one in second appeal. The word substantial is qualifying 'question of law' means having substance, essential, real of sound worth, important or considerable. It is to be understood as something in contradiction with technical, of no substance or consequence or academic merely. Appeal against an interim order of Tribunal is not maintainable u/s 260A . However, can question said or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court shall, as far as may be, apply in the case of appeals under this section. In case a substantial question of law arises, a party cannot be denied to raise the question of law at the time of final hearing even if such question was not framed at the stage of admmission of such appeal. [Ankita Deposits Advances Pvt. Ltd. vs CIT 2010 (6) TMI 379 - Himachal Pradesh High Court ] Note:- As per section 260(6)(b) , High Court can determine any issue on question of law which has been wrongly determined by Tribunal. The court held that a careful reading of section 260(6)(a) will show that the High Court can decide only that question which was raised but not determined by the Tribunal. Therefore, it is necessary that the question sought to be rai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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