https://www.taxtmi.com/acts?id=19874 Appeals from the Appellate Tribunal lie to the High Court only where a substantial question of law is involved; such appeals must be filed by specified parties within the prescribed period with a memorandum precisely stating the question. The High Court may extend time for sufficient cause, shall formulate the substantial question, and generally hear the appeal only on that question though it may consider other substantial questions if satisfied. The Court shall decide the question giving reasons, may award costs, apply Civil Procedure appeal provisions as far as practicable, and direct effect to the Assessing Officer's order on a certified copy of its judgment. en-us Fri, 03 Jul 2015 18:05:26 +0530 Thu, 17 Oct 2024 16:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19874 Appeals from the Appellate Tribunal lie to the High Court only where a substantial question of law is involved; such appeals must be filed by specified parties within the prescribed period with a memorandum precisely stating the question. The High Court may extend time for sufficient cause, shall formulate the substantial question, and generally hear the appeal only on that question though it may consider other substantial questions if satisfied. The Court shall decide the question giving reasons, may award costs, apply Civil Procedure appeal provisions as far as practicable, and direct effect to the Assessing Officer's order on a certified copy of its judgment. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:05:26 +0530 https://www.taxtmi.com/acts?id=19874