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          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.

          <h1>Appeal to High Court for advance ruling orders available, subject to prescribed time limit and possible short extension.</h1> Appeal to High Court is provided against rulings or orders of the Board for Advance Rulings or Assessing Officer on directions of the Principal Commissioner or Commissioner, to be filed in the prescribed form and manner within a limited period from communication; the High Court may, for sufficient cause shown, grant a further short period for filing the appeal.

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