Appeal to High Court

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....ub-section (1) of section 35, file on or after the 1st day of October, 1998 ^2[but before the date of establishment of the National Tax Tribunal], an appeal before the High Court.      ^3[(1A) The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in sub-section (1), if it is satisfied that there was sufficient cause for ....

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....hearing of the appeal, be allowed to argue that the case does not involve such question :      Provided  that nothing in this sub-section shall be 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. ....