Rule 202: Appeal to the High Court against a Board for Advance Rulings ruling
Rule 202 deals with appeals to the High Court under section 389(1) against a ruling pronounced or an order passed by the Board for Advance Rulings. It does not create a separate income-tax form. The form and manner of the appeal, whether filed by the assessee or by the Assessing Officer on the directions of the Commissioner, are the same as the procedure laid down by the jurisdictional High Court for filing an appeal to that High Court.
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Rule 202 - Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1)
The form and manner of filing appeal to the High Court under section 389(1) against a ruling pronounced or order passed by the Board for Advance Rulings by the assessee, or the Assessing Officer on the directions of the Commissioner, shall be the same as provided in the applicable procedure laid down by the jurisdictional High Court for filing an appeal to that High Court.
Rule breakdown
What the rule does
Section 389(1) of the Income-tax Act, 2025 allows an applicant aggrieved by a ruling or order of the Board for Advance Rulings, or the Assessing Officer on the directions of the Principal Commissioner or Commissioner, to appeal to the High Court "in such form and manner, as may be prescribed". Rule 202 is that prescription.
Instead of prescribing a new form, Rule 202 adopts the applicable procedure laid down by the jurisdictional High Court for filing an appeal to that High Court.
Who can appeal
The rule refers to an appeal by the assessee, or by the Assessing Officer on the directions of the Commissioner.
Section 389(1) itself describes the appellant as the applicant, or the Assessing Officer on the directions of the Principal Commissioner or Commissioner.
Time limit under the Act
Rule 202 does not set a time limit. Section 389(1) requires the appeal to be filed within sixty days from the date of communication of the ruling or order.
Under section 389(2), the High Court may grant a further period of thirty days if it is satisfied, on an application by the appellant, that the appellant was prevented by sufficient cause from presenting the appeal within the sixty days.
Practical steps
Note the date on which the ruling or order was communicated, because the sixty-day period runs from that date.
Identify the jurisdictional High Court and follow its rules and practice directions for filing appeals, since Rule 202 adopts that procedure.
If the sixty days have passed, consider whether an application under section 389(2) can be supported by sufficient cause.
Key takeaways
No separate income-tax form
The jurisdictional High Court's procedure for appeals applies.
Sixty days
Section 389(1) sets sixty days from communication of the ruling or order.
Thirty more days only for sufficient cause
Section 389(2) lets the High Court allow a further thirty days.
Practical checklist
- Record the date of communication of the Board for Advance Rulings ruling or order.
- Follow the filing rules of the jurisdictional High Court.
- Keep a copy of the ruling or order and its communication with the appeal papers.
Avoid
- Do not look for a separate income-tax appeal form for this route.
- Do not assume time beyond the sixty days in section 389(1) and the further thirty days that section 389(2) allows only for sufficient cause.
FAQs
Is there a prescribed income-tax form for this appeal?
No. Rule 202 says the form and manner are the same as the applicable procedure laid down by the jurisdictional High Court for filing an appeal to that High Court.
What is the time limit?
Section 389(1) of the Act sets sixty days from the date of communication of the ruling or order. Rule 202 itself does not state a time limit.
Can the Department also appeal?
Yes. Rule 202 covers an appeal by the Assessing Officer on the directions of the Commissioner, and section 389(1) refers to the Assessing Officer acting on the directions of the Principal Commissioner or Commissioner.
Can delay be condoned?
Section 389(2) allows the High Court to grant a further period of thirty days if the appellant shows sufficient cause on an application.
Glossary
- Board for Advance Rulings
- The body whose rulings and orders can be appealed to the High Court under section 389(1).
- Jurisdictional High Court
- The High Court whose procedure for filing appeals Rule 202 adopts.