Appeal to High Court

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... volves a substantial question of law. (2) 3 [The 8 [Principal Chief Commissioner or] Chief Commissioner or 8 [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 a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 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 questi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... w.e.f. 1-10-1998. 2. Originally, proposed to be inserted by the National Tax Tribunal Act, 2005 from the date to be notified, but since withdrawn. 3. Substituted for An appeal under this sub-section shall be- by the Finance Act, 1999, w.e.f. 1-6-1999. 4. Substituted for communicated to the appellant by the Finance Act, 1999, w.e.f. 1-6-1999. 5. Omitted by the Finance Act, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X