Report No. 12

B-Appeals to the High Court.

260. Appealable orders.-

(1) Subject to the provisions of sub-section (3), any assessee aggrieved by any of the following orders may appeal to the High Court against such order-

[Section 33(1), part]

(a) an order passed by an Appellate Assistant Commissioner under section 280 [28(1) and (2)1;

[Section 33(1), part]

(b) an order passed by an Appellate Assistant Commissioner under section 259 [31(3) embodied in section dealing with powers of Appellate Assistant Commissioner];

[Section 33(1), part]

(c) any order passed by the Appellate Assistant Commissioner rejecting or dismissing an appeal without a decision on the merits;

(d) an order passed by the Commissioner under section 271(1) [section 33B(1)].

[Section 33B(3), part]

(2) Subject to the provisions of sub-section (3), the Commissioner may, if he objects to any order passed by an Appellate Assistant Commissioner under section 259 [31 (3) as embodied in section for powers of Appellate Assistant Commissioner], appeal to the High Court against such order

[Section 33(2), earlier part]

(3) Where the amount or value of the subject matter in dispute in appeal to the High Court is rupees seven thousand five hundred or more, an appeal shall lie under this section both on a question of fact and on a question of law; but, where the amount or value of the subject-matter in dispute in such appeal is below rupees seven thousand five hundred, the appeal shall lie only on a question of law.