Section 365
Section 365: appeal to the High Court
Section 365 provides the route from the Appellate Tribunal to the High Court - available only where the High Court is satisfied that a substantial question of law is involved. It sets the 120-day filing window, requires the memorandum of appeal to precisely state the substantial question of law, and describes how the High Court formulates, hears and decides that question.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
When an appeal lies to the High Court
An appeal lies 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.
The Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner, or an aggrieved assessee may file such an appeal, which must be filed within one hundred and twenty days from the date the Tribunal's order is received by the assessee or the relevant income-tax authority, and must be in the form of a memorandum of appeal precisely stating the substantial question of law involved.
The High Court may admit a late appeal if satisfied there was sufficient cause for the delay.
Formulating and deciding the question of law
Where the High Court is satisfied a substantial question of law is involved, it formulates that question, and the appeal is heard only on the question so formulated - the respondent may argue at the hearing that the case does not actually involve that question.
This does not take away the Court's power to hear, for recorded reasons, the appeal on any other substantial question of law not originally formulated, if it is satisfied the case involves such a question.
The High Court decides the formulated question of law and delivers a judgment stating the grounds for its decision, and may award costs as it deems fit.
The High Court may determine any issue the Appellate Tribunal has not determined, or has wrongly determined because of its decision on the question of law.
Procedure and giving effect to the judgment
Except as otherwise provided in the Act, the Code of Civil Procedure, 1908 provisions relating to appeals to the High Court apply, so far as possible, to appeals under this section.
Where the High Court delivers a judgment on an appeal under this section, the Assessing Officer must give effect to it based on a certified copy of the judgment.
Frequently asked questions
Can I appeal to the High Court against any Appellate Tribunal order?
Only if the High Court is satisfied that the case involves a substantial question of law - a routine factual dispute without such a question does not qualify for appeal under Section 365.
What is the time limit for filing an appeal to the High Court against the Tribunal's order?
One hundred and twenty days from the date the order is received by the assessee or by the Principal Chief Commissioner/Chief Commissioner/Principal Commissioner/Commissioner, though the High Court may admit a late appeal for sufficient cause.
Can the High Court decide a question of law that wasn't originally formulated?
Yes - Section 365(6) allows the Court to hear the appeal on another substantial question of law, for reasons recorded, if it is satisfied the case genuinely involves that question.
Related sections
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Get help with your High Court tax appealLast updated 9 September 2026