Income Tax Act, 2025
Section 5: Ins. by Act 14 of 2010, s. 48 (w.e.f. 12010).
5. Ins. by Act 14 of 2010, s. 48 (w.e.f. 12010).
6. Subs. by Act 21 of 1998, s. 56, for “an application made under Amendment section 256” (w.e.f. 11998).
7. Section 258 shall stand omitted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule.
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1[260. Decision of High Court or Supreme Court on the case stated.—(1) The High Court or the
Supreme Court upon hearing any such case shall decide the questions of law raised therein, and shall
deliver its judgment thereon containing the grounds on which such decision is founded, and a copy of the
judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate
Tribunal which shall pass such orders as are necessary to dispose of the case conformably to such
judgment.
2[(1A) Where the High Court delivers a judgment in an appeal filed before it under section 260A,
effect shall be given to the order passed on the appeal by the Assessing Officer on the basis of a certified
copy of the judgment.]
(2) The costs of any reference to the High Court or the Supreme Court which shall not include the fee
for making the reference shall be in the discretion of the Court.]
3[CC. —Appeals to High Court
260A. Appeal to High Court.—(1) An appeal shall lie to the High Court from every order passed in
appeal by the Appellate Tribunal 4[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) 5[The 6[Principal Chief Commissioner or Chief Commissioner] or the 7[Principal Commissioner or
Commissioner] or an assessee aggrieved by any order passed by the Appellate Tribunal may file an
appeal to the High Court and such appeal under this sub-section shall be—]
(a) filed within one hundred and twenty days from the date on which the order appealed against is
8[received by the assessee or the 6[Principal Chief Commissioner or Chief Commissioner] or
7[Principal Commissioner or Commissioner];
9* * * * *
(c) in the form of a memorandum of appeal precisely stating therein the substantial question of
law involved.
10[(2A) The High Court may admit an appeal after the expiry of the period of one hundred and twenty
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.]
(3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall
formulate that question.
(4) The appeal shall be heard only on the question so formulated, and the respondents shall, at the
hearing of the appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the
court 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.
1.The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule (This Amendment
has been struck down by the Supreme Court’s Order dated 25th September, 2014 in the Madras Bar Association Vs.
Union of India).
The High Court or the
Supreme Court upon hearing any such case shall decide the questions of law raised therein, and shall
deliver its judgment thereon containing the grounds on which such decision is founded, and a copy of the
judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate
Tribunal which shall pass such orders as are necessary to dispose of the case conformably to such
judgment.
2[
Where the High Court delivers a judgment in an appeal filed before it under section 260A,
effect shall be given to the order passed on the appeal by the Assessing Officer on the basis of a certified
copy of the judgment.]
The costs of any reference to the High Court or the Supreme Court which shall not include the fee
for making the reference shall be in the discretion of the Court.]
3[CC. —Appeals to High Court
260A. Appeal to High Court.—
An appeal shall lie to the High Court from every order passed in
appeal by the Appellate Tribunal 4[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.
5[The 6[Principal Chief Commissioner or Chief Commissioner] or the 7[Principal Commissioner or
Commissioner] or an assessee aggrieved by any order passed by the Appellate Tribunal may file an
appeal to the High Court and such appeal under this sub-section shall be—]
filed within one hundred and twenty days from the date on which the order appealed against is
8[received by the assessee or the 6[Principal Chief Commissioner or Chief Commissioner] or
7[Principal Commissioner or Commissioner];
9* * * * *
in the form of a memorandum of appeal precisely stating therein the substantial question of
law involved.
10[
The High Court may admit an appeal after the expiry of the period of one hundred and twenty
days referred to in clause
of sub-section
Where the High Court is satisfied that a substantial question of law is involved in any case, it shall
formulate that question.
The appeal shall be heard only on the question so formulated, and the respondents shall, at the
hearing of the appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the
court 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.
1.The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule (This Amendment
has been struck down by the Supreme Court’s Order dated 25th September, 2014 in the Madras Bar Association Vs.
Union of India).