Section 260A — Appeal to High Court.

Appeal to High Court.—(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal 4[before the date of establishment of the National Tax Tribunal], if the High Court is satisfied that the case involves a substantial question of law. (2) 5[The 6[Principal Chief Commissioner or Chief Commissioner] or the 7[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 8[received by the assessee or the 6[Principal Chief Commissioner or Chief Commissioner] or 7[Principal Commissioner or Commissioner]; 9* * * * * (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. 10[(2A) The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.] (3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (4) The appeal shall be heard only on the question so formulated, and the respondents shall, at the 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. 1.The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule (This Amendment has been struck down by the Supreme Court’s Order dated 25th September, 2014 in the Madras Bar Association Vs. Union of India).

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