Appeal procedure to High Court: aggrieved applicants may challenge advance rulings or AO orders within prescribed period. Insertion of section 245W creates an appeal to the High Court by an applicant aggrieved by a Board for Advance Rulings ruling or an Assessing Officer order issued on directions of a Principal Commissioner or Commissioner, to be filed within the prescribed period with a limited power for the High Court to grant a short extension for sufficient cause.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal procedure to High Court: aggrieved applicants may challenge advance rulings or AO orders within prescribed period.
Insertion of section 245W creates an appeal to the High Court by an applicant aggrieved by a Board for Advance Rulings ruling or an Assessing Officer order issued on directions of a Principal Commissioner or Commissioner, to be filed within the prescribed period with a limited power for the High Court to grant a short extension for sufficient cause.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
