Sections 19-22 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
After the Appellate Tribunal, the Act allows an appeal to the High Court on a substantial question of law, and from the High Court to the Supreme Court in a case the High Court certifies as fit. Section 19 deals with the High Court appeal, section 20 with the Bench, section 21 with the Supreme Court appeal and section 22 with how that appeal is heard. All of it is read here from the Act as enacted and published in the Gazette of India on 27 May 2015.
An appeal lies to the High Court from an order passed in appeal by the Appellate Tribunal if the High Court is satisfied that the case involves a substantial question of law. It must be filed within one hundred and twenty days, as enacted, in a memorandum precisely stating the question. The High Court Bench must have not less than two Judges. An appeal lies to the Supreme Court only from a judgment the High Court certifies to be a fit case.
Section 19(1) and (2): who may appeal, and the time limit
Section 19(1) says an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, "if the High Court is satisfied that the case involves a substantial question of law".
Section 19(2) says the Principal Chief Commissioner or the Chief Commissioner or the Principal Commissioner or the Commissioner or an assessee may file an appeal to the High Court on being aggrieved by any order passed by the Appellate Tribunal, and the appeal shall be:
- (a) filed within a period of one hundred and twenty days from the date on which the order appealed against is received by the Principal Chief Commissioner or the Chief Commissioner or the Principal Commissioner or the Commissioner or the assessee; and
- (b) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.
Section 19(3) says the High Court may admit an appeal after the expiry of the one hundred and twenty days if it is satisfied that there was sufficient cause for not filing the appeal within that period. Unlike sections 15(4) and 18(5), this sub-section does not state an outer limit on the delay. The text is silent on one, and none is added here.
If you are considering an appeal against a Tribunal order, the question of law is the heart of it. A legal dispute resolution adviser can help you frame it. The Tribunal appeal that comes before this stage is in section 18.
Section 19(4) to (6): the question of law
| Sub-section | What it provides |
|---|---|
| (4) | If the High Court is satisfied that a substantial question of law is involved, it shall formulate that question |
| (5) | The appeal is heard only on the question so formulated, and the respondents may argue that the case does not involve such question |
| (6) | Despite (4) and (5), the High Court may hear the appeal on any other substantial question of law not formulated by it, if satisfied that the case involves such question |
The consequence is that the High Court sets the question. An appellant should state the question precisely in the memorandum, because the hearing is confined to the question formulated, subject to the power in sub-section (6).
Section 19(7) to (10): decision, other issues and giving effect
- Sub-section (7): the High Court shall decide the question of law so formulated and deliver a judgment containing the grounds on which the decision is founded, and may award such cost as it deems fit.
- Sub-section (8): the High Court may determine any issue which (a) has not been determined by the Appellate Tribunal, or (b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on the question of law referred to in sub-section (1).
- Sub-section (9): the provisions of the Code of Civil Procedure, 1908, relating to appeals to the High Court shall, so far as may be, apply.
- Sub-section (10): when the High Court delivers a judgment in an appeal filed before it, effect shall be given to the order passed on the appeal by the Assessing Officer on the basis of a certified copy of the judgment.
One printing point: section 19(10) refers to an appeal filed before the High Court "under sub-section (7)". Sub-section (7) is about deciding the question, while the appeal itself is provided in sub-sections (1) and (2). The cross-reference is printed as it is and is not corrected here. It is carried forward in section 22(3), which refers back to sub-section (10) of section 19.
Section 20: a Bench of at least two Judges
Section 20(1) says an appeal filed before the High Court shall be heard by a Bench of not less than two Judges and shall be decided in accordance with the opinion of such Judges or, if the Bench is of more than two Judges, by the majority.
Section 20(2) deals with a difference of opinion. Where there is no majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the other Judges of the High Court. That point shall be decided according to the opinion of the majority of the Judges who have heard the case, including those who first heard it.
Section 21: appeal to the Supreme Court
Section 21 says an appeal shall lie to the Supreme Court from any judgment of the High Court delivered under section 19 "which the High Court certifies to be a fit case for appeal to the Supreme Court". So the gate to the Supreme Court is the High Court's certificate. The section does not say within what time the certificate must be sought, and it is silent on the form of the application.
Section 22: hearing before the Supreme Court
- Sub-section (1): the provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 21 as they apply in the case of appeals from decrees of a High Court.
- Sub-section (2): the costs of the appeal shall be in the discretion of the Supreme Court.
- Sub-section (3): where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in sub-section (10) of section 19.
For the parallel appeal on a question of law under income-tax law, see our guide on appeal to the High Court on a question of law.
An example
The Appellate Tribunal dismisses Sunita Das's appeal and the order is received by her on 10 August. She has one hundred and twenty days from that date. She files a memorandum of appeal stating precisely the substantial question of law, which is whether a particular piece of evidence about the source of a foreign investment was ignored. The High Court, if satisfied, formulates the question, and a Bench of at least two Judges hears the appeal on that question. If the High Court gives judgment, effect is given by the Assessing Officer on a certified copy, and only if the High Court certifies the case as fit can either side go to the Supreme Court.
One thing does not change meanwhile: the tax is to be paid as assessed, even when an appeal is pending, under section 25.
Need help with a High Court appeal?
A High Court appeal turns on a precisely stated question of law and on keeping the one hundred and twenty days. Our legal dispute resolution team can help you examine the Tribunal order, frame the question and coordinate with counsel.
Key takeaways
- The appeal to the High Court lies from an order of the Appellate Tribunal if the High Court is satisfied that the case involves a substantial question of law.
- The time is one hundred and twenty days from receipt of the order, as enacted, with admission after that for sufficient cause; the text prints no outer limit on delay.
- The High Court formulates the question and hears the appeal on it, with power to hear another substantial question.
- A Bench of not less than two Judges hears the appeal; a difference of opinion goes to further Judges on the point of difference.
- An appeal lies to the Supreme Court only where the High Court certifies a fit case.
- Later Finance Act amendments to sections 19 to 22 must be checked before acting. The Code of Civil Procedure, 1908 is quoted as printed; check current law.
Read next
- Section 18: appeal to the Appellate Tribunal
- Section 23: revision of orders prejudicial to revenue
- Sections 25-29: tax payable pending appeal and departmental appeals
- Appeal to the High Court on a question of law: the parallel income-tax procedure
Disclaimer: Based on the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 as enacted and published in the Gazette of India on 27 May 2015, and on the Rules of 2015 as notified on 2 July 2015, as consulted on 2 October 2026. Later Finance Act amendments, amendment rules and the current income-tax law should be checked. This article is general information, not legal advice; check the official text before acting.