GENERAL KNOWLEDGE

Detailed explanation-1: -Section – A person aggrieved by the CAT’s decision or order may submit an appeal to the HC within sixty days of the date of notification of the Tribunal’s decision or order to him on any point of fact or law arising out of such order, according to Section 62 of the IT Act.

Detailed explanation-2: -In the former case, appeals from the decisions of Tribunals (such as the Securities Appellate Tribunal) lie directly with the Supreme Court. In the latter case (such as the Appellate Board under the Copyright Act, 1957), appeals are heard by the corresponding High Court.

Detailed explanation-3: —(1) Any party aggrieved by any decision or order of the Appellate Tribunal may file an appeal to the High Court within a period of sixty days from the date of communication of the decision or order of the Appellate Tribunal to him on any question of law arising out of such order.