§ 385
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Appellate authority not to proceed in certain cases
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
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