Insertion of new section 245W.

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..... e Rulings or the Assessing Officer, on the directions of the Principal Commissioner or Commissioner, may appeal to the High Court against such ruling or order of the Board of Advance Rulings within sixty days from the date of the communication of that ruling or order, in such form and manner, as may be prescribed: Provided that where the High Court is satisfied, on an application made by the ap .....

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..... zette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the said notification: Provided that no such direction shall be issued after the 31st day of March, 2023. (4) Every notification issued under sub-section (2) and sub-section (3) shall, as soon as may be after the notification is issued .....

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