An appeal to the high court against the order of ITAT should be filed within

Under section 365 of the Income-tax Act, 2025 (formerly section 260A of the Income-tax Act, 1961), an appeal to the High Court against an order of the Income Tax Appellate Tribunal must be filed within "120 days when the order is communicated" to (received by) the aggrieved party; the High Court may admit a later appeal if sufficient cause for the delay is shown.