Appeals to High Court under Section 260A of Income-tax Act: Procedure, Timelines, and Legal Considerations
Section 260A of the Income-tax Act, 1961, outlines the procedure for appealing to the High Court against orders passed by the Appellate Tribunal. An appeal is permissible if a substantial question of law is involved. Appeals must be filed within 120 days of receiving the order, though extensions may be granted for sufficient cause. The High Court formulates the substantial question of law and hears the appeal based on it, allowing respondents to argue against its existence. The court delivers a judgment on the formulated question and may address issues not determined or wrongly determined by the Tribunal. Provisions of the Code of Civil Procedure apply to these appeals.
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