How to file Income Tax Appeal to High Court

By | June 1, 2018
(Last Updated On: June 1, 2018)

How to file Income Tax Appeal to High Court


  • Who can file appeal

Assessee or Principal Chief Commissioner/Principal Commissioner/Chief Commissioner/Commissioner.

  • Order against which appeal to High Court is possible

Any order passed in appeal by the Appellate Tribunal (before the date of establishment of National Tax Tribunal), if the High Court is satisfied that the case involves a substantial question of law.

  • Fee

As specified in relevant law relating to Court fees for filing appeal to High Court

  • Time limit for filing appeal

120 days from the date on which order of Tribunal is received by the assessee or the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner or Commissioner. High Court may admit appeal after 120 days if it is satisfied that there was sufficient cause for delay.

  • Other important issues


  • The appeal shall be in form of a memorandum of appeal, precisely stating the substantial question of law involved in the appeal.
  • Where the High Court is satisfied that a substantial question of law is involved, it should formulate the question.
  • Where the High Court delivers a judgment, effect shall be given to order passed by AO on basis of certified copy of judgment.
  • The appeal to be heard only on the question to be formulated (however, the Court has the power 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).
  • High Court can award such costs as it deems fit.
  • The High Court may determine any issue which—
    • has not been determined by the Appellate Tribunal; or
    • has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1).
  • The appeal is to be heard by a Bench of not less than 2 judges of the High Court. Decision will be in accordance with opinion of majority of judges.
  • Where judges are equally divided in their opinions, the case on the point on which they differ shall be heard by one or more other judges of the High Court.


Income Tax Appeal : Free Study Material

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