(2)[The Chief Commissioner or the Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be-] [ Substituted by Act 27 of 1999, Section 87, for " An appeal under this sub-Section shall be-" (w.e.f. 1.6.1999).](a)filed within one hundred and twenty days from the date on which the order appealed against is [received by the assessee or the Chief Commissioner or Commissioner] [ Substituted by Act 27 of 1999, Section 87, for " communicated to the appellant" (w.e.f. 1.6.1999).];[* * *] [ Clause (b) omitted by Act 27 of 1999, Section 87 (w.e.f. 1.6.1999).](c)in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.
