§ 389
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Appeal
Income-tax Act, 2025
If you are dissatisfied with a ruling from the Board for Advance Rulings or an order from the Assessing Officer (issued under the Principal Commissioner/Commissioner’s direction), you can file an appeal to the High Court.
The appeal must be lodged within 60 days of receiving the communication of the ruling or order, using the prescribed form and procedure.
The High Court may extend the filing deadline by an additional 30 days if you can demonstrate sufficient cause for the delay.
📜 Official text of the section +
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
may be prescribed.
(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.
CHAPTER XIX
COLLECTION AND RECOVERY OF TAX
A.—General
Deduction or collection at source and advance payment.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 356Appealable orders before Joint Commissioner (Appeals)§ 357Appealable orders before Commissioner (Appeals)§ 358Form of appeal and limitation§ 359Procedure in appeal§ 360Principal Commissioner or Commissioner. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)§ 361Appellate Tribunal