Substantial question of law: allows appeal from tribunal decisions and limits hearing to the formulated question. An appeal from an Appellate Tribunal order lies to the High Court only where a substantial question of law is involved; the High Court formulates that question and limits the hearing to it, may admit late appeals for sufficient cause, may decide additional substantial questions, determine issues left or wrongly decided by the Tribunal, award costs, and apply civil procedure appellate rules, with effect given to the Assessing Officer's order on a certified copy of judgment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Substantial question of law: allows appeal from tribunal decisions and limits hearing to the formulated question.
An appeal from an Appellate Tribunal order lies to the High Court only where a substantial question of law is involved; the High Court formulates that question and limits the hearing to it, may admit late appeals for sufficient cause, may decide additional substantial questions, determine issues left or wrongly decided by the Tribunal, award costs, and apply civil procedure appellate rules, with effect given to the Assessing Officer's order on a certified copy of judgment.
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