Appeal to National Appellate Authority [Section 101B]

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...., • if he feel any officer authorised by the Commissioner or an applicant, being distinct person referred to in section 25  • may file appeal to National Appellate Authority. • The officer shall be from the States in which such Advance Rulings have been given. Time Limit for filing appeal [ Section 101B(2) ] • Appeal file by the Appe....

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.... date on which the ruling sought to be appealed against is communicated to the concerned officer or the jurisdictional officer: • Further Extension • the National Appellate Authority may, if it is satisfied that the officer authorised by the Commissioner was prevented by a sufficient cause from presenting the appeal within the 30 days, may allowed such appeal to be&n....