Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Appeals on Board Rulings or Orders Can Be Made to High Court Under Section 245W, with Possible 30-Day Extension.</h1> Section 245W, introduced by the Finance Act, 2021, allows an applicant aggrieved by a ruling or order from the Board for Advance Rulings or the Assessing Officer to appeal to the High Court within sixty days of communication. The High Court may extend this period by thirty days if justified. The Central Government can establish a scheme to enhance efficiency and accountability in filing such appeals, potentially modifying existing provisions until March 31, 2023. Notifications related to this scheme must be presented to Parliament.
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