Income Tax Appeals to the High Court
Taxpayers can take the Appellate Tribunal’s decisions all the way to the High Court. The High Court does not hear all appeals in its corridors. If the High Court thinks there is a real question of law at stake in the case, it will only hear the appeal. As soon as the assessee asks whether certain parts of the Income Tax Act apply to them, there is a question of law.
When people challenge their income tax, the High Court doesn’t have a lot of power. The High Court only considers cases that qualify as legal problems. The Court has the authority to address any significant legal issue that remains unresolved, provided it deems the case suitable for such inquiries. If the Court wants to investigate any other law question, it must write down why. Taxpayers should know that the High Court can overturn any orders made by any other High Court bench, if they can show a good reason for making the orders in the first place.
Write Petitions
The person who is being taxed, or the Commissioner of Income Tax, can take their case to the High Court. There are times when the Act doesn’t give the assessee or commissioner the right to appeal. However, the person in question has the option to use a written petition instead of an appeal.
Pre-requisites for Filing an Income Tax Appeal
Before appealing to the High Court, do the following:
- A Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner, or assessee may file a case in the High Court if they disagree with an Appellate Tribunal decision.
- You have 120 days from the date of the tribunal’s order to file an appeal.
- You must pay a specified fee to file the appeal.
- It should be in the form of an appeal memorandum that spells out the legal question in detail.
Condonation of Delay
The High Court can allow a wait if the assessee provides valid reasons. Additionally, the High Court shouldn’t decide on the department’s late appeals in cases with big costs. In this case, the High Court could punish the parties for the delay and decide the cases based on their merits.
An Income Tax Appeal Hearing
- It is the responsibility of the High Court to formulate a specific question about the satisfaction of involvement in a serious legal matter.
- The appeals meeting needs to remain focused on the original question. However, the High Court has the authority to formulate new, significant legal questions, and it is mandatory to document the reasoning behind them.
- After hearing the appeal, the respondents can talk about whether the question is true in this case.
- It is up to the High Court to decide any issue in an income tax appeal that the Appellate Tribunal hasn’t decided yet or that the Appellate Tribunal got wrong on a serious question of law. However, the High Court lacks the authority to make a decision on a question that the Tribunal did not raise.
- If you want to appeal your income tax to the High Court under Section 260A, the appropriate parts of the Code of Civil Procedure, 1908 will also apply.
We provide Custom Solutions for your legal problemns
Contact us
Security, Confidente & Reliable Solutions
Contact us
Calculate all your liabilites and pay as well
Contact us
Decision-making and Number of Judges
When someone appeals their income tax, at least two judges must be there. The decision will be on the basis of what the most people think, if there is one. If there aren’t enough votes to decide, the judges will explain their disagreements to one or more other High Court judges. The decision will then be based on the majority view.
Summary
Taxpayers can go to the High Court to challenge the Appellate Tribunal’s decisions, but only if there is a big legal question at stake. The High Court only looks at cases that haven’t been settled yet. Both the taxed individual and the Commissioner of Income Tax have the right to file complaints, provided they do so within 120 days and pay the associated fee. If the Court finds good reasons for the late filing, it may allow it to happen. The High Court can only answer legal questions brought up by the Appellate Tribunal or any important legal problems it finds during the hearing. To make a decision, at least two judges must be present. The result will be on the basis of what the majority thinks. If the judges are unable to reach a consensus, they may invite additional judges to render a final ruling.
Expert guidance
Dedicated team
Client satisfaction
Ongoing support
Transparent processes
FAQ’s
The High Court hears appeals challenging the Appellate Tribunal’s decisions only when a significant legal question is involved.
Both the assessee (taxpayer) and the Commissioner of Income Tax can file an appeal if they disagree with an Appellate Tribunal decision.
You must file an appeal within 120 days of the tribunal’s order date.
If you provide valid reasons, the High Court may allow a late appeal, but it may also impose penalties or decide the case on its merits despite the delay.
No, the High Court only hears appeals that raise unresolved legal questions.
The Court must document its reasoning while focusing on the legal question the Appellate Tribunal raised, and it may also address new, significant legal issues.
At least two judges must be present. If there’s no majority decision, additional judges may be involved.
The relevant sections of the Code of Civil Procedure, 1908, apply to appeals made under Section 260A of the Income Tax Act.