Appeal to the High Court: appeals against Board for Advance Rulings must follow jurisdictional High Court filing procedure. A new rule 44FA prescribes that appeals to the High Court against rulings or orders of the Board for Advance Rulings, brought by the assessee or by the Assessing Officer on directions of the Principal Commissioner or Commissioner, must be filed in the same form and manner as provided in the applicable procedure of the jurisdictional High Court.
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 to the High Court: appeals against Board for Advance Rulings must follow jurisdictional High Court filing procedure.
A new rule 44FA prescribes that appeals to the High Court against rulings or orders of the Board for Advance Rulings, brought by the assessee or by the Assessing Officer on directions of the Principal Commissioner or Commissioner, must be filed in the same form and manner as provided in the applicable procedure of the jurisdictional High Court.
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