https://www.taxtmi.com/article/detailed?id=7217 Appeals under Section 260A are permissible only where a substantial question of law is involved, must be instituted by aggrieved parties or specified revenue officers, and comply with limitation rules subject to condonation. Territorial jurisdiction is governed by cause of action; maintainability depends on statutory competence and prior acceptance of Tribunal precedent. Monetary thresholds and internal instructions limit departmental appeals, though significant legal or constitutional issues must be contested irrespective of tax effect. The High Court frames the substantial question and ordinarily decides only that question after adherence to prescribed procedural formalities. en-us Thu, 19 Jan 2017 07:10:17 +0530 Thu, 19 Jan 2017 07:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7217 Appeals under Section 260A are permissible only where a substantial question of law is involved, must be instituted by aggrieved parties or specified revenue officers, and comply with limitation rules subject to condonation. Territorial jurisdiction is governed by cause of action; maintainability depends on statutory competence and prior acceptance of Tribunal precedent. Monetary thresholds and internal instructions limit departmental appeals, though significant legal or constitutional issues must be contested irrespective of tax effect. The High Court frames the substantial question and ordinarily decides only that question after adherence to prescribed procedural formalities. Articles Income Tax Thu, 19 Jan 2017 07:10:17 +0530 https://www.taxtmi.com/article/detailed?id=7217