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Appeal to High Court 260A : :fountain_pen: (WHEN QUESTION OF FACT BECOMES…
Appeal to High Court 260A : :fountain_pen:
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.
:question: :grey_question:*
EVERY ORDER PASSED IN APPEAL DOES NOT INCLUDE interlocutory orders that may be passed by the Appellate Tribunal, during the Pendency of the appeal,
WHO CAN FILE APPEAL
Chief Commissioner or the Cornmissioner :silhouette:OR
Appeal will be filed by the Commissioner/ Chief Commissioner only in those cases when: revenue effect exceeds
* rS. 10,00,000
:*
assessee
aggrieved by any
ORDER :unamused: passed by the Tribunal.
Substantial question of law
has NOT been DEFINED in the Act. acquired a definite meaning through various
JUDICIAL PRONOUNCEMENTS
directly or indirectly it
affects substantial rights of the parties
:mens: :womens::arrow_right:
question is of
general public importance;
:two_men_holding_hands: :two_women_holding_hands:
it is an open question
not settled by the pronouncement
Supreme Court or Privy Council or by the Federal Court;
or :hammer:
not free from difficulty; :diamonds:
calls for a
*discussion for alternative view
:yin_yang:*
means of having substance, essential, real, of ,, sound worth, important or considerable.
. It is any question of law which
* affects the substance
:broken_heart:
of the case. If one is satisfied that the question is one of law, and if it is decided in favour of the prospective appellant it will **
SUBSTANTIALLY AFFECT TAX LIABILITY
*
:moneybag: or some other matter of substance in the case, then it is a “substantial question of law"
WHEN QUESTION OF FACT BECOMES QUESTION OF LAW
WHERE FINDING
finding is contrary to the evidence
without any evidence or material,
is perverse
there is no direct nexus : :red_cross: between
conclusion of fact
and the p
rimary fact upon which that conclusion is based
.
There is
* no scope for interference by the Court
:no_entry:
on a finding recorded
* when such finding can be treated to be a finding of fact