Section 389 — Appeal
Old Act equivalent: Section 245W of IT Act 1961 Sub-part: D.2—Advance rulings
Statutory Text
- (1) The applicant, if aggrieved by any ruling pronounced or order passed by the Board for Advance Rulings or the Assessing Officer, on the directions of the Principal Commissioner or Commissioner, may appeal to the High Court against such ruling or order of the Board for Advance Rulings within sixty days from the date of the communication of that ruling or order, in such form and manner, as may be prescribed. (2) Where the High Court is satisfied, on an application made by the appellant in this behalf, that the appellant was prevented by sufficient cause from presenting the appeal within the period specified in sub-section (1), it may grant further period of thirty days for filing such appeal.
CHAPTER XIX COLLECTION AND RECOVERY OF TAX A.—General Deduction or collection at source and advance payment.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Applicant aggrieved by ruling/order of Board for Advance Rulings or AO acting on PCIT/CIT directions.
- Conditions: Appeal to High Court in prescribed form and manner.
- Time limits: 60 days from communication of ruling/order; HC may grant further 30 days on sufficient cause.
- Monetary limits: None.
- Exceptions: None.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.