Appeal to High Court: challenge Appellate Tribunal orders on questions of law subject to time limits and procedural requirements. Appeal to High Court allows the Principal Commissioner or Commissioner or any person aggrieved to appeal Appellate Tribunal orders under section 269G on questions of law within the prescribed period, with the High Court able to extend time for sufficient cause. Appeals must be heard by a Bench of not less than two Judges, section 259 procedures apply, and costs are at the High Court's discretion.