When is an income-tax authority barred from deciding an issue under Section 385?

An income-tax authority is barred from deciding an issue when an application regarding that issue has been made by a resident applicant under section 383(1).

Does Section 385 apply to the Appellate Tribunal?

Yes, Section 385 applies both to income-tax authorities and to the Appellate Tribunal, preventing them from deciding an issue covered by an application under section 383(1).

Who can file the application referred to in Section 385?

The application referred to in Section 385 can be made by an applicant who is a resident under section 383(1).

Section 385 of Income-tax Act, 2025 – Appellate authority not to proceed in certain cases

Q: What does Section 385 of the Income-tax Act, 2025 provide?

Section 385 states that no income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by a resident applicant under section 383(1).

The Income-tax Act, 2025

Chapter-XVIII Appeals, Revisions and Alternate Dispute Resolutions

D.—Alternate Dispute Resolutions

2.—Advance rulings

Section 385: Appellate authority not to proceed in certain cases.

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).

Section 385 of Income-tax Act, 2025 – Appellate authority not to proceed in certain cases

The Income-tax Act, 2025

Chapter-XVIII Appeals, Revisions and Alternate Dispute Resolutions

Section 385: Appellate authority not to proceed in certain cases.

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