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of <h1>Section 27A Wealth Tax Act: Appeal to High Court on Wealth Tax Orders Within 120 Days, Requires Substantial Question of Law.</h1> Section 27A of the Wealth Tax Act, 1957, outlines the process for appealing to the High Court regarding wealth tax orders. Either the assessee or the Chief Commissioner/Commissioner can file an appeal within 120 days of receiving an order under specified sections. The High Court may accept late appeals if justified. Appeals are only considered if they involve a substantial question of law, which the court will formulate and decide upon. The High Court's decision must be implemented by the Assessing Officer, and the appeal process follows the Code of Civil Procedure, 1908, as applicable.
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