Appellate Authority review of advance rulings may confirm or modify rulings, subject to hearing and prescribed time limits. The Appellate Authority may, after giving the parties an opportunity of being heard, pass an order confirming or modifying the advance ruling; such order shall be passed within ninety days of filing the appeal or reference. If the members differ on any point in the appeal or reference, it shall be deemed that no advance ruling can be issued on that question. The advance ruling must be duly signed by the Members, certified as prescribed, and copies sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.
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.
Appellate Authority review of advance rulings may confirm or modify rulings, subject to hearing and prescribed time limits.
The Appellate Authority may, after giving the parties an opportunity of being heard, pass an order confirming or modifying the advance ruling; such order shall be passed within ninety days of filing the appeal or reference. If the members differ on any point in the appeal or reference, it shall be deemed that no advance ruling can be issued on that question. The advance ruling must be duly signed by the Members, certified as prescribed, and copies sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
