Section 385 — Appellate authority not to proceed in certain cases

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).

Related sections

Section 356 — Appealable orders before Joint Commissioner (Appeals)
Section 357 — Appealable orders before Commissioner (Appeals)
Section 358 — Form of appeal and limitation
Section 359 — Procedure in appeal
Section 360 — Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
Section 361 — Appellate Tribunal
Section 362 — Appeals to Appellate Tribunal
Section 363 — Orders of Appellate Tribunal
Section 364 — Procedure of Appellate Tribunal
Section 365 — Appeal to High Court
Section 366 — Case before High Court to be heard by not less than two Judges
Section 367 — Appeal to Supreme Court
Section 368 — Hearing before Supreme Court
Section 369 — Tax to be paid irrespective of appeal, etc
Section 370 — Execution for costs awarded by Supreme Court
Section 371 — Amendment of assessment on appeal
Section 372 — Exclusion of time taken for copy
Section 373 — Filing of appeal by income-tax authority
Section 374 — Interpretation of “High Court”
Section 375 — Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
Section 376 — Procedure where an identical question of law is pending before High Courts or Supreme Court
Section 377 — Commissioner or Principal Commissioner or Commissioner Revision of orders prejudicial to revenue
Section 378 — Revision of other orders
Section 379 — 1.—Dispute Resolution Committee in certain cases Dispute Resolution Committee
Section 380 — 2.—Advance rulings Interpretation
Section 381 — Board for Advance Rulings
Section 382 — Vacancies, etc., not to invalidate proceedings
Section 383 — Application for advance ruling
Section 384 — Procedure on receipt of application
Section 386 — Advance ruling to be void in certain circumstances
Section 387 — Powers of the Board for Advance Rulings
Section 388 — Procedure of Board for Advance Rulings
Section 389 — Appeal