Appeal Before High Court :If taxpayer or commissioner is not satisfied with the decision of the Appellate tribunal then any one of them may request to the tribunal that case may be referred to the High court.
Appeal can be referred to the high court on a point of law. If appellate tribunal refuses then taxpayer or income taxed department may apply direct to high court.
Following are the important features of appeal made to hi h court :
1. Time for appeal :
Within 90 days from the date of receiving the decision of appellate tribunal taxpayer or commissioner may submit the application. If. tribunal refuses then direct application to the high court is made with in 120 days.
2. Appeal against tribunal :
The decision was made by the appellate tribunal so appeal will be submitted against the decision of the tribunal.
3. Any party can appeal :
if taxpayer is not satisfied he has sight to appeal and same sight is available to the income tax department.
4. Fee :
If appeal is being made by the department then these is no fee. in case of taxpayer Rs.100 should be aid as fee.
5. High court bench :
The appeal shall be heard by a bench consisting of a minimum two members.The judges will hear the case and decided the question of law raised in it.
6. Opportunity to bench parties :
The court will provide the equal opportunity to both the parties to explain their point of view. They can also send their representative in the court for this purpose.
7. Decision :
High court will hear the case and it will give its judgment, which will contain the grounds on the basis of which decision has been made.
8. Decision about appeal :
High court shall also decide that this case is fit for further appeal to supreme court or not. It will be also decided that who will bear the cost of appeal ?
9. Communicate the decision :
The high court will communicate its judgment and grounds of judgment about the point of law to the Appellate Tribunal.