Skip to content

CA Final · Direct Tax Laws & International Taxation · Advance Rulings

Orion Ltd has received an advance ruling pronounced by the Board for Advance Rulings. The Assessing Officer, on the directions of the Commissioner, is aggrieved by it and wants to appeal to the High Court under section 389(1). Which statement about the form and manner of filing that appeal is correct under the Income-tax Rules, 2026?

The appeal follows the applicable procedure laid down by the jurisdictional High Court for filing an appeal to that court. Rule 202 adopts the High Court's own procedure for both the assessee and the Assessing Officer acting on the Commissioner's directions. Form No. 120 relates to the ruling application, not the appeal.

  1. AIt must be filed in Form No. 120 along with a fee of Rs. 10,000
  2. BIt follows the applicable procedure laid down by the jurisdictional High Court for filing an appeal to itCorrect
  3. CIt must be filed before the Board, which forwards it to the High Court
  4. DIt must be filed electronically only, using the procedure notified by the Board

Explanation

Rule 202 states that the form and manner of an appeal under section 389(1), by the assessee or the Assessing Officer on the Commissioner's directions, is the same as the applicable procedure laid down by the jurisdictional High Court. Form No. 120 is only for the application for the ruling under Rule 200, so it is not the appeal form.

Did you get it right without looking?

One question tells you little. A timed set on Advance Rulings shows your real accuracy, how long you take and where you lose marks.

Practise Advance RulingsFree diagnostic mock

More Advance Rulings questions