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of <h1>Appeal to High Court Allowed on Substantial Question of Law Within 120 Days with Possible Extension</h1> An appeal lies to the High Court from any order passed by the Appellate Tribunal if the High Court is satisfied that a substantial question of law is involved. Both the tax authorities and the assessee aggrieved by the Tribunal's order may file such an appeal within 120 days of receiving the order, with the possibility of extension if sufficient cause is shown. The appeal must precisely state the substantial question of law. The High Court formulates the question of law and hears the appeal solely on that question, though it may consider other substantial questions if justified. The Court decides the question of law, delivers a reasoned judgment, and may award costs. It may also determine issues not or wrongly decided by the Tribunal due to the question of law. Civil Procedure Code provisions relating to appeals to the High Court apply as far as possible to these appeals.
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