https://www.taxtmi.com/acts?id=4114 Appeal to the High Court from an Appellate Tribunal order lies where the High Court is satisfied that a substantial question of law is involved; the court must formulate that question, hear the appeal on it (with limited exception), decide and give reasons, and may award costs. Appeals must be supported by a memorandum precisely stating the substantial question and filed within the prescribed time, subject to the High Court's discretion to admit late appeals for sufficient cause. The High Court may also determine issues not decided or wrongly decided by the Tribunal when they arise from the formulated question of law. Civil Procedure Code appeal provisions apply as far as practicable. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 29 Jul 2025 16:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4114 Appeal to the High Court from an Appellate Tribunal order lies where the High Court is satisfied that a substantial question of law is involved; the court must formulate that question, hear the appeal on it (with limited exception), decide and give reasons, and may award costs. Appeals must be supported by a memorandum precisely stating the substantial question and filed within the prescribed time, subject to the High Court's discretion to admit late appeals for sufficient cause. The High Court may also determine issues not decided or wrongly decided by the Tribunal when they arise from the formulated question of law. Civil Procedure Code appeal provisions apply as far as practicable. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4114