Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>New Sections 260A and 260B: Appeals to High Court for Tribunal Orders Involving Substantial Law Questions Now Possible</h1> In Chapter XX of the Income-tax Act, a new sub-heading 'CC. Appeals to High Court' and sections 260A and 260B are introduced, effective October 1, 1998. Section 260A allows appeals to the High Court from Appellate Tribunal orders if a substantial question of law is involved. Appeals must be filed within 120 days, include a fee, and state the question of law. The High Court will formulate and decide on the question of law, possibly addressing issues not determined or wrongly determined by the Tribunal. Section 260B mandates that appeals be heard by a bench of at least two Judges, with decisions based on the majority opinion.
TaxTMI 
TaxTMI 
