APPEAL TO HIGH COURT – SECTION 19
Where any case under the Black Money Act is related to a question of fact, it cannot be appealed to the High Court. The Appellate Tribunal is final fact-finding authority. The appeal can be filed before the High Court only if the subject matter involves substantial question of law.
The provisions relating to filing of appeal before the High Court are discussed hereunder : –
SUBSTANTIAL QUESTION OF LAW
An appeal can be filed before the High Court against every order passed by Tribunal, if High Court is satisfied that the case involves a substantial question of law. In case of Mahavir Woollen Mills v. CIT [2000] 111 taxman 566 (Delhi), the Delhi High Court has laid down five tests to determine whether a substantial question of law is involved , which are as under : –
- Whether it is an open question in the sense that the issue has not been settled by pronouncement of the Supreme Court or the Privy Council or by the Federal Court, or
- The issue is not free from difficulty; or
- It calls for a discussion for alternative view.
- Whether, directly or indirectly, affects substantial rights of the parties; and
- The question is of general public importance, or
TIME LIMIT FOR FILING APPEAL
The appeal shall be filed within 120 days from the date on which the order appealed against is received by the Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/ Commissioner/Assessee. It may be noted here that the date of issue of order is not relevant for counting aforesaid period of 120 days.
Note :- The appeal shall be in the form of a memorandum of appeal stating therein the substantial question of law involved .
FILING APPEAL AFTER EXPIRY OF 120 DAYS
The appeal may be admitted by the High Court after the expiry of 120 days, if it is satisfied that there was sufficient cause for not filing an appeal within that period.
APPLICABILITY OF CODE OF CIVIL PROCEDURE
The provisions of Code of Civil Procedure, 1908, relating to appeals to the High Court shall, so far as may be, apply in the case of appeals under this section.
APPEAL TO SUPREME COURT – SECTION 21
An appeal shall lie to the Supreme Court from any judgment of the High Court delivered u/s 19, which the High Court certifies to be fit case for appeal to the Supreme Court .
It may be noted here that where the High Court refuses to grant certificate of fitness for filing appeal before the Supreme Court, the assessee has remedy of filing Special Leave Petition (“SLP”) before the Supreme Court.
The provisions of Code of Civil Procedure, 1908, shall, to the extent applicable, apply in the case of appeals under the Black Money Act as they apply in case of appeals from decrees of a High Court.
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