An appeal against the order of Tribunal to the High Court shall be filed within —

CS Executive · Tax Laws and Practice · PYQS · December 2014
An appeal against the order of Tribunal to the High Court shall be filed within —
(A) 120 Days from the date of order
(B) 180 Days from the date of order
(C) 120 Days from the date on which such order is received
(D) 180 Days from the date of receipt of order.

Answer & Explanation:

Correct Answer: Option (C)

Correct answer: (C) 120 Days from the date on which such order is received. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.

Topics: Income Tax Act, 1961

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