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 Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 260A
In the 1961 statute, Section 260A deals with 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'.
From 1st April 2026, the same subject sits at Section 320 of the Income-tax Act, 2025 — retained and renumbered as Section 320 of the Income-tax Act, 2025. Retained verbatim. Fact-based disputes cannot be taken to the High Court.
For Section 260A, the practical impact is rated High. The second highest appellate forum.
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 is Section 260A of the Income Tax Act, 1961 about?
Section 260A of the Income Tax Act, 1961 covers 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'.
Which section replaces Section 260A in the Income-tax Act, 2025?
Section 260A of the Income Tax Act, 1961 maps to Section 320 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained verbatim. Fact-based disputes cannot be taken to the High Court.
What is the impact of the change to Section 260A under the new tax code?
The transition impact for Section 260A is rated High. The second highest appellate forum.
What should I watch out for when Section 260A moves to the 2025 code?
Timeline for filing is 120 days from the date of the ITAT order. These points are specific to Section 260A (Appeal to High Court).
Disclaimer: This mapping of Section 260A (Appeal to High Court) to Section 320 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 260A is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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