Section 260A → Section 320
Appeal to High Court
Quick Answer
Section 260A of the Income Tax Act, 1961 (Appeal to High Court) corresponds to Section 320 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 260A
Provision Summary
An appeal lies to the High Court from every order of the ITAT if the case involves a 'Substantial Question of Law'.
Sec 320
Provision Summary
Retained verbatim. Fact-based disputes cannot be taken to the High Court.
Key Changes & Highlights
- Timeline for filing is 120 days from the date of the ITAT order.
Frequently Asked Questions
What does Section 260A of the Income Tax Act 1961 deal with?
Section 260A (Appeal to High Court) An appeal lies to the High Court from every order of the ITAT if the case involves a 'Substantial Question of Law'.
What is the new section number for Section 260A under the Direct Tax Code 2025?
Section 260A of the ITA 1961 maps to Section 320 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 260A under the new tax code?
Section 260A is marked as "Retained" with status "Active". Impact: High - The second highest appellate forum.
What are the key changes to Section 260A under DTC 2025?
Timeline for filing is 120 days from the date of the ITAT order.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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