Explain the correctness or otherwise of the following statements giving proper reasons thereof: (i) Mr. Rakul, a resident individual, is aggrieved…

(i) The statement is not correct. An applicant who is aggrieved by any ruling pronounced by the Board for Advance Rulings may appeal to the High Court against such ruling or order of the Board of Advance Rulings. He has to do so within sixty days from the date of the communication of that ruling, in the prescribed form and manner. Therefore, Mr. Rakul may appeal to the High Court against such order within sixty days from the date of the communication of that order.