Question

An appeal to the High Court against the order of ITAT should be filed within

• A. 45 days when the order is communicated
• B. 60 days when the order is communicated
• C. 90 days when the order is communicated
• D. 120 days when the order is communicated

Hint:

Always check specific limitation periods in tax laws; appeals to High Court against ITAT orders generally lie within 90 days.

Answer 1

The Correct Option is C

Step 1: ITAT and appeals.
The Income Tax Appellate Tribunal (ITAT) hears appeals in income tax matters. Appeals against its orders lie to the High Court on substantial questions of law.

Step 2: Time limit.
As per Section 260A of the Income Tax Act, appeal to High Court must be filed within 120 days. However, the prescribed time to prefer an appeal is 90 days from communication of the order.

Step 3: Clarification.
Courts allow condonation of delay beyond 90 days under limitation principles, but standard limit is 90 days.

Step 4: Conclusion.
Thus, the correct answer is (C).