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Appeal against advance ruling permits time limited judicial review, with a discretionary short extension for sufficient cause. An aggrieved applicant may appeal a Board for Advance Rulings ruling or an assessing officer's order given under tax authority direction by filing a prescribed appeal within sixty days of communication; the appellate court may, on sufficient cause shown, permit a single further thirty-day extension to file the appeal.
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 against advance ruling permits time limited judicial review, with a discretionary short extension for sufficient cause.
An aggrieved applicant may appeal a Board for Advance Rulings ruling or an assessing officer's order given under tax authority direction by filing a prescribed appeal within sixty days of communication; the appellate court may, on sufficient cause shown, permit a single further thirty-day extension to file the appeal.
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