Under section 365 of the Income-tax Act, 2025, an appeal to the High Court against an order passed in…

Section 365(2)(a) of the Income-tax Act, 2025 requires an appeal to the High Court against an order of the Appellate Tribunal to be filed within "120 days from the date on which the order is received" by the assessee or the Commissioner concerned. Under section 365(3) the High Court may admit a later appeal if it is satisfied that there was sufficient cause for the delay. This corresponds to section 260A of the repealed Income-tax Act, 1961.