Appeal to High Court

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....Commissioner or 7A[Principal Commissioner or] Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be-] (a) filed within one hundred and twenty days from the date on which the order appealed against is 3[received by the assesse or the 7B[Principal Chief Commissioner or] Chief Commissi....

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....e deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. (5) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such....

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....vide Section 87 of the Finance Act, 1999 w.e.f. 01-06-1999 before it was read as, "communicated to the appellant"  4. Omitted vide Section 87 of the Finance Act, 1999 w.e.f. 01-06-1999 before it was read as, "(b) accompanied by a fee of ten thousand rupees where such appeal is filed by an assessee;" 5. Inserted vide Section 87 of the Finance Act, 1999 w.e.f. 01-06-1999&nb....