§ 385
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Appellate authority not to proceed in certain cases
Income-tax Act, 2025
If a resident has filed an application for an advance ruling under section 383(1), neither the income‑tax authority nor the Appellate Tribunal may proceed to decide the matter.
This restriction ensures that the pending advance ruling is considered before any further adjudication.
📜 Official text of the section +
385. No income-tax authority or the Appellate Tribunal shall proceed to decide
any issue for which an application has been made by an applicant, being a
resident, under section 383(1).
Advance ruling to be void in certain circumstances.
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