Appeal to High Court

Income-tax Act, 1961

Section 260 A 1 - Appeal to High Court

An appeal shall lie to the High Court from every order passed in appeal 94 by the Appellate Tribunal [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) 96 94 95 [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