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Appeal to High Court.

Section 19 - Acts - TAX MANAGEMENT - Other Direct Tax / Income Tax - Section 19 - 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 subst .....

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unal and such appeal shall be- (a) filed within a period of one hundred and twenty days from the date on which the order appealed against is received by the Principal Chief Commissioner or the Chief Commissioner or the Principal Commissioner or the C .....

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o in sub-section (2), if it is satisfied that there was sufficient cause for not filing the appeal within that period. (4) If the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (5 .....

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igh Court may exercise its power to hear the appeal on any other 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 d .....

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ongly determined by the Appellate Tribunal, by reason of a decision on the question of law referred to in sub-section (1). (9) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, so far as may .....

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certified copy of the judgment. Clause 19.-relates to appeal to the High Court and provides that 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 .....

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