Hearing rights in advance rulings: applicants may be heard; authority can summon evidence, seek law officer or amicus assistance. The Authority must hear the applicant or authorised representative when rejection is proposed or a hearing is sought; it may also hear the Principal Commissioner or Commissioner if necessary. The Authority can require persons to depose or supply documents, issue notice to Law Officers for assistance on important questions of law, appoint an advocate as amicus curiae, and adjourn hearings subject to conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Hearing rights in advance rulings: applicants may be heard; authority can summon evidence, seek law officer or amicus assistance.
The Authority must hear the applicant or authorised representative when rejection is proposed or a hearing is sought; it may also hear the Principal Commissioner or Commissioner if necessary. The Authority can require persons to depose or supply documents, issue notice to Law Officers for assistance on important questions of law, appoint an advocate as amicus curiae, and adjourn hearings subject to conditions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
