appealbefore high court（appealbefore高等法院）.docVIP

Appeal before High Court IntroductionAfter 1-10-1998 the Income-tax Act, 1961, K. Gopal, Advocate provides a direct appeal to the High Court under section 260A against any order passed by the Appellate Tribunal in appeal. The legislative intent as per the notes on clause (231 ITR St. 175 (207)) and Memorandum explaining the provisions of the Finance Bill (No. 2), 1998 (231 ITR St. 228 (246)) is to simplify the existing reference application procedure. There is a reference in the Memorandum explaining the provisions to the observations of Karnataka High Court in the case of CIT vs. Wandoor Ju