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Home Acts & Rules Direct Taxes Acts Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapters List Chapter III TAX MANAGEMENT This
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Section 19 - Appeal to High Court. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Extract

..... Appeal to High Court. 19. (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, if the High Court is satisfied that the case involves a substantial question of law. (2) The Principal Chief Commissioner or the Chief Commissioner or the Principal Commissioner or the Commissioner or an assessee, may file an appeal to the High Court on being aggrieved by any order passed by the Appellate Tribunal and such appeal shall be- (a) filed within a period of .....

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Section 19 - Appeal to High Court. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... ther substantial question of law not formulated by it, if it is satisfied that the case involves such question of law. (7) 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. (8) 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 d .....

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Section 19 - Appeal to High Court. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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