Modification of advance rulings permits correction of mistakes of law or fact after providing parties a hearing. The Authority may modify an order or advance ruling, suo motu or on a petition by the applicant, Principal Commissioner, or Commissioner, where it is ... Summary
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Modification of advance rulings permits correction of mistakes of law or fact after providing parties a hearing.
The Authority may modify an order or advance ruling, suo motu or on a petition by the applicant, Principal Commissioner, or Commissioner, where it is satisfied that the order or ruling was pronounced under a mistake of law or fact. This power may be exercised before pronouncement of the ruling or, after pronouncement, before it has been given effect to. The applicant and the concerned Principal Commissioner or Commissioner must receive a reasonable opportunity of being heard before modification.
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