Section 365 — Appeal to High Court

(1) An 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.
(2) The Principal Chief Commissioner or Chief Commissioner or the 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 received by the assessee or the Principal Chief
Commissioner or Chief Commissioner or Principal Commissioner or
Commissioner;
( b) in the form of a memorandum of appeal precisely stating therein the
substantial question of law involved.
(3) The High Court may admit an appeal after the expiry of the period of one hundred
and twenty days referred to in sub-section (2)( a), if it is satisfied that there was a
sufficient cause for not filing the same within the said period.
(4) Where the High Court is satisfied that a substantial question of law is involved
in any case, it shall formulate that question.
(5) The appeal shall be heard only on the question so formulated, and the respon -
dents shall, at the hearing of the appeal, be allowed to argue that the case does not
involve such question.
(6) The provisions of sub-section (5) shall not 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.
(7) The High Court shall decide the question of law so formulated and deliver
such judgment thereon containing the grounds on which such decision is founded
and may award such cost as it deems fit.
(8) The High Court may determine any issue which the Appellate Tribunal,—
( a) has not determined; or
( b) has wrongly determined, by reason of a decision on such question of law
as is referred to in sub-section (1).
(9) Save as otherwise provided in this Act, the provisions of the Code of Civil Pro -
cedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may
be, apply in the case of appeals under this section.
(10) Where the High Court delivers a judgment in an appeal filed before it under
this section, effect shall be given to such order by the Assessing Officer, on the basis
of a certified copy of the judgment.