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of <h1>Appeal allowed on substantial question of law from appellate orders; specified tax authorities or assessee must file within 120 days.</h1> An appeal lies to the High Court from Appellate Tribunal orders if the case involves a substantial question of law. The Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner or an assessee aggrieved may file within 120 days a memorandum of appeal stating the substantial question of law; the High Court may condone delay for sufficient cause. The High Court formulates the question, hears the appeal on that question (respondents may argue the question is not involved) but may, for recorded reasons, decide other substantial questions. The Court must give reasons, may award costs, decide related undetermined or wrongly determined issues, and its judgment is given effect by the Assessing Officer on certified copy.
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