Section 389
Section 389: appeal against an advance ruling
Section 389 closes out the advance ruling chapter by giving an aggrieved applicant a route to the High Court - against a ruling of the Board for Advance Rulings, or against an order of the Assessing Officer made on the directions of the Principal Commissioner or Commissioner.
Right of appeal to the High Court
The applicant, if aggrieved by any ruling pronounced or order passed by the Board for Advance Rulings, or by the Assessing Officer acting on the directions of the Principal Commissioner or Commissioner, may appeal to the High Court against such ruling or order.
The appeal must be filed within sixty days from the date of communication of that ruling or order, in such form and manner as may be prescribed.
Condonation of delay
Where the High Court is satisfied, on an application made by the appellant, that the appellant was prevented by sufficient cause from presenting the appeal within the sixty-day period, it may grant a further period of thirty days for filing the appeal.
Frequently asked questions
Within how many days must an appeal against an advance ruling be filed?
Within sixty days from the date of communication of the ruling or order, to the High Court.
Can the High Court condone a delay beyond sixty days?
Yes - Section 389(2) allows the High Court to grant a further thirty days if it is satisfied the appellant was prevented by sufficient cause from filing within the original sixty-day period.
Related sections
Want this applied to your actual filing, not just explained?
Talk to our tax team about appealing an advance rulingLast updated 9 September 2026