Appeal to High Court [Section 260A] :
Section 260A provides for direct appeal to the High Court against the orders of the Appellate Tribunal.
(i) Appeal – Section 260A(1) 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 a substantial question of law. If the High Court is so satisfied, it shall formulate that question.
The Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court under this section.
(ii) Form for appeal – The appeal shall be in the form of a memorandum of appeal, precisely stating in it the substantial question of law involved.
(iii) Time limit for appeal – The appeal shall be filed within 120 days from the date on which the order appealed against is received by the assessee, or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.
The High Court has and always had the power to condone the delay and admit an appeal after the expiry of the period of 120 days, if it is satisfied that there was sufficient cause for not filing the appeal within that period.
(iv) Matters on which appeal can be heard – The appeal shall be heard only on the question formulated. However, the respondent shall at the hearing of appeal, be allowed to argue that the case does not involve such question. Further, the Court shall also have 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. However, such power shall be exercised by the Court only after recording the reasons for hearing such other question.
Further, 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 decision on such question of law as is referred to in section 260A(1).
(v) Delivery of judgment – After the appeal is heard, the High Court shall decide the question of law so formulated and deliver such judgment thereon, but such judgment should contain the grounds on which such decision is founded.
(vi) Award of costs – The High Court is empowered to award such costs as it deems fit.
(vii) Code of Civil Procedure – Unless otherwise provided in this Act, the Code of Civil Procedure, 1908, relating to appeals to the High Court, shall apply to appeals under this section.
(viii) Case before High Court to be heard by not less than two judges [Section 260B]
Strength of the bench hearing the appeal – The appeal shall be heard by a bench of not less than 2 judges of the High Court.
Decision of the majority – The appeal shall be decided in accordance with the opinion of the judges or the majority, if any.
Where there is no such majority, the point of law upon which the judges differ shall be referred to one or more of the other judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case, including those who first heard it.