Legal glossary
“appellate forum”
Defined in 1 Acts. A definition holds for the Act that gives it; the same word can mean something else in another Act.
The Direct Tax Vivad se Vishwas Act, 2020 · s. 2
(b) "appellate forum" means the Supreme Court or the High Court or the Income Tax Appellate Tribunal or the Commissioner (Appeals);
Read section 2