Appeal against Board for Advance Ruling - Section 245W - International Taxation - Income Tax

Appeal against Board for Advance Ruling Appeal to High Court by applicant The applicant , if he is aggrieved by any ruling pronounced or order passed by the Board for Advance Rulings or the Assessing Officer, on the directions of the Principal Commissioner or Commissioner, may appeal to the High Court against such ruling or order of the Board of Advance Rulings within sixty days from the date of the communication of that ruling or order , in such form and manner, as may be prescribed: Where the High Court is satisfied, on an application made by the appellant in this behalf, that the appellant was prevented by sufficient cause from presenting the appeal within the period specified in section 245W(1) , it may grant further period of thirty days for filing such appeal. [ Section 245W(1) ] Appeal to High Court by Assessing Officer The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of filing appeal to the High Court under section 245W(1) by the Assessing Officer , so as to impart greater efficiency, transparency and accountability by- (a) optimising utilisation of the resources through economies of scale and functional specialisation; (b) introducing a team-based mechanism with dynamic jurisdiction. [ Section 245W(2) ] Applicability or non-applicability of other provisions of the act The Central Government may, for the purposes of giving effect to the scheme made under section 245W(2), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified . No such direction shall be issued after the 31st day of March, 2023. [ Section 245W(3) ] Notification issued above to be laid before each house or parliament Every notification issued under section 245W(2)/(3) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. [ Section 245W(4) ]