Black Money Act appeals require prior certification of a fit case before pursuing further judicial review in the apex forum. An appeal under the Black Money Act to the apex forum lies only from a High Court judgment delivered under section 19 when the High Court certifies the ... Summary
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Black Money Act appeals require prior certification of a fit case before pursuing further judicial review in the apex forum.
An appeal under the Black Money Act to the apex forum lies only from a High Court judgment delivered under section 19 when the High Court certifies the matter to be a fit case for appeal, making further appellate review contingent on that certification.
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