Appeal to High Court
Appeal to High Court from ITAT order lies on substantial question of law only. High Court is the third appellate authority. Further appeal to Supreme Court on special leave.
Key provisions
- Appeal to High Court from ITAT order lies on substantial question of law only. High Court is the third appellate authority. Further appeal to Supreme Court on special leave.
Use via API
GET/v1/tax-law/sections/by-2025-ref/294
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/294
RESPONSE · 200 OK
{
"act_2025_ref": "294",
"old_reference": "Section 260A, Income Tax Act 1961",
"title": "Appeal to High Court",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}