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PROCEDURE TO APPEAL TO HC (Formulation of question of law :!?: (High Court…
PROCEDURE TO APPEAL TO HC
Memorandum, fees and time-limits
Memorandum of Appeal shall precisely state the substantial question of law involving the appeal.
A point not raised in memo of appeal cannot be permitted in be raised in appeal
Time-limit
shall be filed within
120 days
from the date on which order is
received by
the assessee or the Chief Commissioner or the Commissioner.
How to calculate period of limitation
from the
date of service of order
of Tribunal on concerned Commissioner
who has jurisdiction over the assessee
and not from the date of service on Commissioner of another circle who has no jurisdiction
Is it possible to condone delay :timer_clock:
, if it is satisfied that there was sufficient cause for not filing the appeal within such period.
Formulation of question of law :!?:
High Court is satisfied that a
substantial question OF law
is involved in any case, it shall formulate that question
appeal shall be heard
only on the questions of formulated
respondent
s shall at the hearing of appeals,
be allowed to argue
that the case does not involve such question
COURT
MAY HEAR the appeal
on any other substantial question of law,
not formulated by it
, if it is satisfied that the case involves such questions
Issues which may be determined by the High Court
has not been determined
by the Tribunal or has been
wrongly determined
by the Tribunal by reason of a decision on such question of law.
Case to be heard :ear:
* bench of not less than two Judges
:person_with_blond_hair: :person_with_blond_hair:* of the High Court and shall be decided in accordance with the opinion of such Judges or the majority :seat:
no such majority, the point of law upon which they differ shall be referred to one or more of the Judges of the High Court and shall be decided according to the opinion of the majority of the judges who have heard the case, including those who first heard it
STAY OF PENALTY PROCEEDINGS
penalty proceeding is NOT a distinct and separate proceeding from the appeal pending under section 260A
always be open to High Court to decide any other substantial question of law not formulated earlier by the Court, if the Court is satisfied that the case involves such question
EVEN IF no
question
has been formulated regarding the
direction to initiate
a
penalty proceeding
against the assessee, it is open to the court to decide a question as to whether the direction was liable to be set aside