{"id":267731,"date":"2022-06-01T17:30:10","date_gmt":"2022-06-01T12:00:10","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=267731"},"modified":"2022-06-02T09:32:40","modified_gmt":"2022-06-02T04:02:40","slug":"form-and-manner-of-filing-appeal-to-the-high-court-on-ruling-pronounced-or-order-passed-by-the-board-for-advance-rulings-introduced-videincome-tax-sixteenth-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/01\/form-and-manner-of-filing-appeal-to-the-high-court-on-ruling-pronounced-or-order-passed-by-the-board-for-advance-rulings-introduced-videincome-tax-sixteenth-amendment-rules-2022\/","title":{"rendered":"Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings introduced vide Income-tax (Sixteenth Amendment) Rules, 2022"},"content":{"rendered":"

The Central Board of Direct Taxes notified Income-tax (Sixteenth Amendment) Rules, 2022 in order to amend Income-tax Rules, 1962<\/span><\/span>.<\/p>\n

The amendment introduces a Rule 44FA dealing with the form and manner of filing appeal <\/span>to the High Court under section 245W (1) of the Income Tax Act, 1961<\/a> against a ruling pronounced or order passed <\/span>by the Board for Advance Rulings by the assessee, or the Assessing Officer on the directions of the Principal <\/span>Commissioner or Commissioner, shall be the same as<\/span> provided in<\/span> the applicable procedure laid down by the <\/span>jurisdictional High Court for filing an appeal to the High Court.<\/span><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

The Central Board of Direct Taxes notified Income-tax (Sixteenth Amendment) Rules, 2022 in order to amend Income-tax Rules, 1962. The amendment introduces <\/p>\n","protected":false},"author":8808,"featured_media":253009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-267731","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"\nForm and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings introduced vide Income-tax (Sixteenth Amendment) Rules, 2022 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/01\/form-and-manner-of-filing-appeal-to-the-high-court-on-ruling-pronounced-or-order-passed-by-the-board-for-advance-rulings-introduced-videincome-tax-sixteenth-amendment-rules-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings introduced vide Income-tax (Sixteenth Amendment) Rules, 2022\" \/>\n<meta property=\"og:description\" content=\"The Central Board of Direct Taxes notified Income-tax (Sixteenth Amendment) Rules, 2022 in order to amend Income-tax Rules, 1962. 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Income-tax (Ninth Amendment) Rules, 2023 to amend the Income-tax Rules, 1962 (\u2018IT Rules\u2019). The provisions came into effect on 12-6-2023. Key Points: Rule 44-E relates to Application for obtaining an advance ruling under which sub-rule (2) has been revised. Earlier, the application,\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"ministry of finance","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-finance.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-finance.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-finance.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-finance.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":267806,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/02\/legislations-monthly-roundup-may-2022\/","url_meta":{"origin":267731,"position":1},"title":"Legislations | Monthly RoundUp [May, 2022]","author":"Bhumika Indulia","date":"June 2, 2022","format":false,"excerpt":"Legal Round Up for the month of May is mentioned below: \u00a0 MINISTRY OF CORPORATE AFFAIRS Companies (Share Capital and Debentures) Amendment Rules 2022 The Central Government has notified Companies (Share Capital and Debentures) Amendment Rules 2022 to amend the Companies (Share Capital and Debenture) Rules, 2014. The amendment has\u2026","rel":"","context":"In "Legal RoundUp"","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/MicrosoftTeams-image-134.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/MicrosoftTeams-image-134.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/MicrosoftTeams-image-134.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/MicrosoftTeams-image-134.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/MicrosoftTeams-image-134.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":269478,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/02\/legislations-monthly-roundup-june-2022\/","url_meta":{"origin":267731,"position":2},"title":"Legislations | Monthly RoundUp [June, 2022]","author":"Bhumika Indulia","date":"July 2, 2022","format":false,"excerpt":"MINISTRY OF CORPORATE AFFAIRS MCA extends date of submitting Form CSR-2 till June 30, 2022 vide Companies (Accounts) Third Amendment Rules, 2022 The Central Government notified Companies (Accounts) Third Amendment Rules, 2022 to further to amend the Companies (Accounts) Rules, 2014. The amendment extends the date for furnishing CSR Report\u2026","rel":"","context":"In "Legal RoundUp"","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"Monthly RoundUp June 2022","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/Monthly_RoundUp_June_2022.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/Monthly_RoundUp_June_2022.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/Monthly_RoundUp_June_2022.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/Monthly_RoundUp_June_2022.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/Monthly_RoundUp_June_2022.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270080,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/14\/application-u-s-158ab-to-defer-filing-of-appeal-before-tribunal-or-jurisdictional-high-court-introduced-vide-income-tax-twenty-second-amendment-rules-2022\/","url_meta":{"origin":267731,"position":3},"title":"Application u\/s 158AB to defer filing of appeal before Tribunal or jurisdictional High Court introduced vide Income-tax (Twenty Second Amendment) Rules, 2022","author":"Bhumika Indulia","date":"July 14, 2022","format":false,"excerpt":"The Central Board of Direct Taxes notifies Income-tax (Twenty Second Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. The amendment introduces a provision dealing with Application u\/s 158AB to defer filing of appeal before Tribunal or jurisdictional High Court. Key points: Rule 16 which specifies \u201cDeclaration under Section 158A\u201d\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":255152,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/04\/cbdt-notifies-income-tax-31st-amendment-rules-2021\/","url_meta":{"origin":267731,"position":4},"title":"CBDT notifies Income Tax (31st Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"October 4, 2021","format":false,"excerpt":"The Central Board of Direct Taxes notified the Income Tax (31st Amendment) Rules, 2021 which seeks to further amend Income Tax Rules, 1962. Key changes brought by the amendment are as follows: \u00a0 The 31st Amendment Rules, 2021 has introduced new Rules 11UE and 11UF, after Rule UD for provisions\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":266227,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/30\/cbdt-notifies-manner-for-filing-updated-return-of-income-and-form-itr-u-vide-income-tax-eleventh-amendment-rules-2022\/","url_meta":{"origin":267731,"position":5},"title":"CBDT notifies manner for filing updated return of income and Form ITR-U vide Income-tax (Eleventh Amendment) Rules, 2022","author":"Bhumika Indulia","date":"April 30, 2022","format":false,"excerpt":"On April 29, 2022, the Central Board of Direct Taxes (CBDT) has issued the Income-tax (Eleventh Amendment) Rules, 2022 to amend the Income-tax Rules, 1962 and introduces manner for filing updated return of income and Form ITR-U (ITR for updated return). Key amendment: Rule 12AC, which specifies Updated Return of\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/267731","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=267731"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/267731\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/253009"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=267731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=267731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=267731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}