Section 260A of Income Tax Act "Appeal to High Court"
260A. (1) An appeal shall lie to the High Court from
every order passed in appeal by the Appellate Tribunal
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) The Principal Chief Commissioner or Chief Commissioner
or the 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 received by the
assessee or the Principal Chief Commissioner or Chief
Commissioner or Principal Commissioner or Commissioner;
(b) [***]
(c) in the form of a memorandum of appeal precisely stating
therein the substantial question of law involved.
(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.
(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
cost as it deems fit.
(6) The High Court may determine any issue which-
(a) has not been determined by the Appellate Tribunal; or
(b) has been wrongly determined by the Appellate Tribunal,
by reason of a decision on such question of law as is
referred to in sub-section (1).
(7) Save as otherwise provided in this Act, the provisions
of the Code of Civil Procedure, 1908 (5 of 1908), relating
to appeals to the High Court shall, as far as may be, apply
in the case of appeals under this section.
260B. (1) When an appeal has been filed before the High
Court under section 260A, it shall be heard by a bench of
not less than two Judges of the High Court, and shall be
decided in accordance with the opinion of such Judges or of
the majority, if any, of such Judges.
(2) Where there is no such majority, the Judges shall state
the point of law upon which they differ and the case shall
then be heard upon that point only by one or more of the
other Judges of the High Court and such point shall be
decided according to the opinion of the majority of the
Judges who have heard the case including those who first
heard it.