Supreme Court as well as High Courts have jurisdiction to entertain challenge to the advance ruling of AAR: SC

As the decisions of Authority for Advance Rulings are binding on the applicant and the income tax department in respect of the transaction under sub-section (1) of Section 245S of the Income Tax Act, the Supreme Court of India held that this Court as well as High Courts have jurisdiction to entertain a challenge to the advance ruling of the Authority under Articles 136 or 226/227  of the Constitution respectively.

The Court also opined that when an advance ruling of the Authority is challenged before the High Court under Articles 226 and/or 227 of the Constitution, the same should be heard directly by a Division Bench of the High Court and decided as expeditiously as possible.

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