Chapter XVIII - Appeals, Revisions and Alternate Dispute Resolutions
Section 389
Section 389: appeal against an advance ruling
Section 389 describes a High Court appeal for an aggrieved applicant. Subsection (1) mentions a ruling or order of the Board for Advance Rulings and an Assessing Officer acting on directions of the Principal Commissioner or Commissioner, but its appeal clause says “against such ruling or order of the Board for Advance Rulings.” The appealability of a particular Assessing Officer order requires review of that exact wording.
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Need advice on Section 389?
This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Introduction
Section 389 provides the High Court appeal route for an aggrieved applicant in the specified advance-ruling setting. The ordinary filing period is sixty days from communication of the ruling or order.
The High Court may grant up to thirty more days if, on application, it is satisfied that sufficient cause prevented filing within the original period. The appeal form and manner are prescribed separately.
Key takeaways
Applicant must be aggrieved
The statutory route is framed for an applicant aggrieved by the identified ruling or order.
Sixty-day filing period
The clock starts from the date the ruling or order is communicated.
Limited extension
A further period of thirty days depends on an application and the High Court’s satisfaction about sufficient cause.
Right of appeal to the High Court
Subsection (1) refers to an applicant aggrieved by a Board for Advance Rulings ruling or order or by an Assessing Officer acting on directions of the Principal Commissioner or Commissioner, then says the applicant may appeal to the High Court against “such ruling or order of the Board for Advance Rulings.” Its wording should be checked against the particular instrument before asserting that an Assessing Officer order is independently appealable.
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.
Applying Section 389 in practice
Route and timing. Section 389 refers to a Board for Advance Rulings ruling or order and also mentions an Assessing Officer acting on directions of the Principal Commissioner or Commissioner. Its closing words describe an appeal against a ruling or order of the Board. Confirm whether the particular instrument falls within the appeal route before filing. Count sixty days from communication; on sufficient cause shown by application, the High Court may allow up to thirty further days.
Advance-ruling appeal path
- 1
Is the applicant aggrieved by a ruling or order covered by section 389?
Identify the instrument and check it against the exact appeal clause in section 389(1), especially if it is an Assessing Officer order.
- 2
When was the ruling or order communicated?
Count the ordinary sixty-day filing period from communication.
- 3
Can the appeal be filed in time?
Use the prescribed form and manner for a High Court appeal.
- 4
If late, is there sufficient cause?
Apply to the High Court; the section permits a further period of thirty days if the statutory condition is met.
Practical checklist
Do
- Keep the communication showing when the ruling or order was received.
- Identify the exact ruling or order and the ground of grievance.
- If the initial period was missed, document the reason for delay and assess the further thirty-day window promptly.
- identify the exact appealable instrument, the applicant's grievance, the competent High Court, the limitation calculation and any delay explanation.
Avoid
- Do not assume an unlimited extension is available after the sixty-day period.
Illustrative example
Worked example: counting the appeal period for an advance ruling
Hypothetical facts (illustration only, not a real taxpayer): A company obtained an advance ruling from the Board for Advance Rulings and is aggrieved by it. The ruling is communicated to the company on 5 March 2027. Its tax head is hospitalised and the appeal papers are not ready in time. All facts and dates are assumed.
Who can appeal and where
The company is the applicant and is aggrieved by a ruling of the Board for Advance Rulings, so Section 389(1) lets it appeal to the High Court, in the prescribed form and manner.
Ordinary period
The appeal must be filed within sixty days from the date the ruling is communicated. Counting from 5 March 2027 and excluding that day, the sixtieth day is 4 May 2027 (assumed counting method).
Missed deadline
The appeal is not filed by 4 May 2027. Under Section 389(2), the company applies to the High Court explaining the sufficient cause that prevented it from filing in time.
Further period
If the High Court is satisfied, it may grant a further period of thirty days, that is up to 3 June 2027 on the same counting.
Outcome
- The further thirty days is not automatic; it depends on the application and the High Court's satisfaction about sufficient cause.
- Section 389 gives no extension beyond those thirty days, so the company should file well before 3 June 2027.
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.
Is a fresh ruling application a substitute for the appeal?
Section 389(1) describes the applicant’s High Court appeal against “such ruling or order of the Board for Advance Rulings”; check the precise appeal clause for the particular instrument.
Need help applying this provision to your situation?
Talk to our tax team about appealing an advance rulingLast updated 10 October 2026