Appeal to the High Court and Supreme Court

1. Dr.(Mrs.)J.PREMILA,
Assistant Professor of Commerce (SF),
V.V.Vanniaperumal College for Women,
Virudhunagar.

2. APPEAL TO HIGH COURT
any order passed by
the Appellate Tribunal
within 120 days
after the expiry of
the period of 120
days, if it is satisfied
that there was
sufficient cause
precisely state the
substantial question
of law
heard only on the
question so
formulated
If accepted by the
court, shall formulate
that question
High Court shall decide the question of law
provisions of the Code of Civil Procedure, 1908
Provisions
High Court may determine any issue

3. Appeal before the
Appellate Tribunal-
Rs. 20,00,000
Appeal before High
Court - Rs.
50,00,000
Appeal before
Supreme Court
- One Crore
copy of the
judgment shall be
sent under the seal
of the court and
signature of the
Registrar to the
Assessing Officer
Decision of Supreme Court
APPEAL TO THE SUPREME COURT

4. REVISION BY THE
PRINCIPAL
COMMISSIONER OR
COMMISSIONER
Revision of other
orders (Sec. 264)
pending in an
appeal before the
commissioner
No Revision by the
Principal Commissioner or
Commissioner
Revision of orders
prejudicial to
revenue (Sec. 263)
assessee has not
waived his right of
appeal
Fees - Every
application by an
assessee with Rs. 500