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APPEAL TO HIGH COURT SECTION - 260A

Income Tax - Penalties - Circumstances, Procedures and Relief - 25 - 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. NOTE: SUBSTANTIAL QUESTION OF LAW On question of fact, appeal can be filed upto ITAT. Question of fact cannot be raised in High Court. On substantial question of law an appeal can be filed to the High Court. Question of fact is a question involvin .....

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whether expenditure on roads outside the factory premises is revenue expenditure or not. Only question of law can be raised in High Court. There is also a MIXED QUESTION OF LAW AND FACTS. This is a question where interpretation of law depends on the fact. The question of fact and question of law are inseparable. For example, whether a particular subsidy is a capital receipt or revenue receipt. The interpretation will depend on the nature of subsidy. i.e., the court can interpret the nature of s .....

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sessee; 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 120 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. Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. The appeal shall be heard only on .....

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