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Right of appeal to High Court preserves judicial review over advance rulings with limited condonation and streamlined procedure.
Clause 389 grants a statutory right of appeal to the High Court against rulings or orders of the Board for Advance Rulings and certain Assessing Officer actions, mandates filing in the prescribed form and manner within a limited period, allows judicial condonation for a short additional interval, omits prior executive scheme-making and modification powers, and relies on Rule 44FA to integrate appeal procedure with jurisdictional High Court practice.