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Section27A
The Wealth-tax Act, 1957

Appeal to High Court

Spent From 01 Apr 1957 Act 27 of 1957 As on 17 Oct 2026

Act 27 of 1957 Ministry Finance Enacted 12 Sep 1957 In force 01 Apr 1957 Cited by 6 provisions

Section 27A of the Wealth-tax Act, 1957 deals with appeal to High Court. The assessee or the Chief Commissioner or Commissioner may, within one hundred and twenty days of the day upon which he is served with notice of an order under October, 1998, [but before the date of establishment of the National Tax Tribunal] an appeal before the High Court. The Act came into force on 01 Apr 1957.

(1) The assessee or the Chief Commissioner or Commissioner may, within one hundred and twenty days of the day upon which he is served with notice of an order under October, 1998, [but before the date of establishment of the National Tax Tribunal] an appeal before the High Court. [(1A) The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in sub-section (1), if it is satisfied that there was sufficient cause for not filing the same within that period.] (2) An appeal shall lie to the High Court [before the date of establishment of the National Tax Tribunal] from every order passed in appeal by the Appellate Tribunal, under sub-section (1) of (3) In an appeal under this section, the Memorandum of Appeal shall precisely state the substantial question of law involved in the appeal .

(4) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.

(5) The appeal shall be heard only on the question so formulated and the respondent shall, at the time of hearing of the appeal, be allowed to argue that the case does not involve such question:

Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.

(6) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.

(7) The Assessing Officer shall give effect to the order of the High Court on the basis of a certified copy of judgment delivered under sub-section (6).] [(8) The provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to High Court shall, so far as may be, apply in the case of appeals under this section.]

Section 27A, The Wealth-tax Act, 1957 (Act 27 of 1957).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 6

  1. Finance Act s. 96 Amendment of section 27A
  2. Finance Act s. 56 Amendment of section 27A
  3. s. 18C Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
  4. s. 24 Appeal to the Appellate Tribunal from orders of the [Deputy Commissioner (Appeals)
  5. s. 28 Hearing by High Court
  6. s. 29 Appeal to Supreme Court

Questions about Section 27A

What does Section 27A of the Wealth-tax Act deal with?

Section 27A of the Wealth-tax Act is headed "Appeal to High Court". The assessee or the Chief Commissioner or Commissioner may, within one hundred and twenty days of the day upon which he is served with notice of an order under October, 1998, [but before the date of establishment of the National Tax Tribunal] an appeal before the High Court.

How do I find court cases under Section 27A of the Wealth-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Wealth Tax Act 27A, section 27A Wealth Tax Act, section 27A of the Wealth-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 27A of the Wealth-tax Act, and has it changed?

6 other provisions in this corpus refer back to it.

When did Section 27A of the Wealth-tax Act come into force?

Section 27A of the Wealth-tax Act, cited as Wealth Tax Act 27A, came into force on 01 Apr 1957, having been enacted on 12 Sep 1957. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by India Code on the Act's own item (3fd2ecf9-23b2-4ae9-b5fe-a23fd3c0080f). India Code lists this Act but publishes no sections for it, so there was nothing to harvest, only a document to read. This page is not a substitute for legal advice.