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<h1>Appeal to High Court on Tribunal Orders Allowed for Substantial Legal Questions Within 120 Days; Extensions Possible</h1> An appeal to the High Court can be made from an order by the Appellate Tribunal if a substantial question of law is involved. The Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner, or an assessee may file such an appeal within 120 days of receiving the order. The High Court can admit appeals after this period if justified. The appeal is heard on formulated legal questions, but the court can consider other substantial legal questions if necessary. The High Court's judgment will dictate the Assessing Officer's actions, and relevant Civil Procedure Code provisions apply.