Appeal
[Section-389 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 389(1) of Income Tax Act 2025
389(1) The applicant, if 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 for Advance Rulings within sixty days from the date of the communication of that ruling or order, in such form and manner, as prescribed.
Section 389(2) of Income Tax Act 2025
389(2) 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 sub-section (1), it may grant further period of thirty days for filing such appeal.
FAQs on Section 389 of Income Tax Act 2025
Who can file an appeal under Section 389(1) of the Income Tax Act, 2025?
An applicant aggrieved by a ruling or order passed by the Board for Advance Rulings or the Assessing Officer (acting on directions from the Principal Commissioner or Commissioner) can file an appeal.
What is the time limit for filing an appeal to the High Court under Section 389(1)?
The appeal must be filed within sixty days from the date of communication of the ruling or order.
To whom should the appeal under Section 389(1) be made?
The appeal should be made to the High Court.
What is the manner of filing an appeal under Section 389(1)?
The appeal must be filed in such form and manner as prescribed under the rules notified for this purpose.
Can the time limit for filing an appeal be extended beyond sixty days?
Yes, under Section 389(2), the High Court may allow a further period of thirty days if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within the original time limit.
What is the maximum extension available for filing an appeal under Section 389?
The maximum extension available is thirty days beyond the initial sixty days, making a total of ninety days.
What is required to obtain an extension of time under Section 389(2)?
The appellant must make an application to the High Court showing sufficient cause for the delay in filing the appeal.
Does the High Court have discretion in granting the extension under Section 389(2)?
Yes, the High Court has discretion and will grant the extension only if it is satisfied that sufficient cause existed.
Can an order of the Assessing Officer be appealed directly under this section?
Yes, but only if the order was passed on the directions of the Principal Commissioner or Commissioner.
Is this appeal available for any kind of order by the Assessing Officer?
No, the appeal is specifically for orders passed by the Assessing Officer on the directions of the Principal Commissioner or Commissioner.
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