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of <h1>Income Tax Bill 2025 Clause 365 mirrors existing Section 260A for High Court appeals from Appellate Tribunal orders</h1> The Income Tax Bill 2025's Clause 365 mirrors Section 260A of the Income Tax Act 1961, governing High Court appeals from Appellate Tribunal orders. Both provisions restrict appeals to substantial questions of law, maintain 120-day filing limits with condonation powers, and allow appeals by revenue authorities or assessees. Key similarities include procedural safeguards, High Court discretion in formulating legal questions, and application of Civil Procedure Code provisions. Notable differences include Clause 365's streamlined language, removal of obsolete references to National Tax Tribunal, and explicit requirement for Assessing Officers to implement High Court judgments. The provisions balance judicial efficiency with access to justice while promoting consistency in tax law interpretation.
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