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<h1>Appeals Allowed to High Court on Substantial Legal Questions Within 120 Days of Tribunal Order Under Civil Procedure Code.</h1> An appeal to the High Court from an Appellate Tribunal order is permissible if a substantial question of law is involved. The Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner, or an aggrieved assessee may file such an appeal within 120 days of receiving the order. The High Court may admit late appeals for valid reasons and will formulate the substantial legal question for the appeal. The court can decide on issues not determined or wrongly determined by the Tribunal. The Code of Civil Procedure applies to these appeals, and the Assessing Officer must implement the High Court's judgment based on a certified copy.