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

Sunrise Ltd is aggrieved by a ruling pronounced by the Board for Advance Rulings and wishes to appeal to the High Court under section 389(1). As per Rule 202 of the Income-tax Rules, 2026, what governs the form and manner of filing the appeal?

The appeal follows the applicable procedure laid down by the jurisdictional High Court for filing an appeal to it. Rule 202 adopts that procedure for appeals by the assessee, or the Assessing Officer on the Commissioner's directions. Form No. 120 relates only to the application for the ruling.

  1. AForm No. 120 along with fee of Rs. 10,000
  2. BThe applicable procedure laid down by the jurisdictional High Court for filing an appeal to itCorrect
  3. CA form prescribed by the Board for Advance Rulings under its own procedure
  4. DElectronic filing signed by a person holding power of attorney, as in Rule 200(3)(b)

Explanation

Rule 202 states the form and manner of filing an appeal under section 389(1) is the same as the applicable procedure laid down by the jurisdictional High Court. Form No. 120 is for the application for the ruling, not the appeal. The Board's procedure power under section 388 relates to its own proceedings.

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