Appeal against advance ruling lies to High Court; assessing officer may appeal on Principal Commissioner or Commissioner direction. An appeal from an order of the Board for Advance Rulings under the Scheme lies to the High Court. The Assessing Officer having jurisdiction over the ... Summary
Appeal against advance ruling lies to High Court; assessing officer may appeal on Principal Commissioner or Commissioner direction.
An appeal from an order of the Board for Advance Rulings under the Scheme lies to the High Court. The Assessing Officer having jurisdiction over the applicant may file such an appeal only on the directions of the Principal Commissioner or Commissioner, thereby conditioning the Assessing Officer's right to challenge Board determinations on superior officer direction.
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