Appeal to High Court - Section 260A

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....ee; * In the form of a memorandum of appeal precisely stating therein the substantial question of law involved. * It should be accompanied by such fee as may be specified in the relevant law relating to court fees for filing appeals to the High Court. Monetary limits for filing of appeal by department before ITAT, High Courts and SLPs/appeals before Supreme Court- S. No. Appeals/SLPs in Income-Tax matters Monetary Limit (₹) 1. Before Appellate Tribunal 50,00,000 2. Before High Court 1,00,00,000 3. Before Supreme Court 2,00,00,000 (2A) Condonation of delay:- The High Court may admit an appeal after the expiry of the period of 120 days referred to in section 260(2)(a), if it is satisfied that there was sufficient cause....

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....en given. THE MIXED QUESTION OF LAW AND FACTS IS TREATED AS A SUBSTANTIAL QUESTION OF LAW AND IT CAN BE RAISED IN THE HIGH COURT. * The Supreme Court in Santosh Hezariv Purushottam Tiwari 2001 (2) TMI 131 - SC pointed out that 'substantial question of law' has not been defined and inter alia held that in order that a question may be of general importance, where the matter involced is one in second appeal. The word substantial is qualifying 'question of law' means having substance, essential, real of sound worth, important or considerable. It is to be understood as something in contradiction with technical, of no substance or consequence or academic merely. * Appeal against an interim order of Tribunal is not maintainable....