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APPEAL TO HIGH COURT - SECTION 260A

Income Tax - Penalties - Circumstances, Procedures and Relief - 25 - (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 Principal Commissioner or Commissioner or an assessee aggrieved by an order passed by the Appellate Tribunal may file .....

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f 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. The High court should not dispose of the appeals filed by the department on the ground of delay in a case where huge stakes are involved. The High Court can consider imposing costs on the department for the delay and decide the appears on merit. [West Bengal Infrastructure Development Finance Corporation Ltd. (2011) 56 DTR 351 (SC)] .....

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her 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 subsid .....

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in second appeal. The word substantial is qualifying 'question of law' means having substance, essential, real of sound worth, important or considerable. It is to be understood as something in contradiction with technical, of no substance or consequence or academic merely. Appeal against an interim order of Tribunal is not maintainable u/s 260A. However can question said order on tribunal in an appeal after final order are passed by Tribunal by raising it as a ground in memo of appeal. [ .....

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