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        Income Tax

        Section 245P - Vacancies, etc., not to invalidate proceedings

        Income-tax Act, 1961
        Chapter XIX-B
        ADVANCE RULINGS

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        Validity despite vacancies preserves advance ruling proceedings despite defects, with substitution to Board for Advance Rulings upon government notification. Proceedings and pronouncements of advance rulings are not invalid merely because of vacancies or defects in the constitution of the Authority, and, upon Central Government notification, references to the Authority shall be read as references to the Board for Advance Rulings.
                      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.

                            Validity despite vacancies preserves advance ruling proceedings despite defects, with substitution to Board for Advance Rulings upon government notification.

                            Proceedings and pronouncements of advance rulings are not invalid merely because of vacancies or defects in the constitution of the Authority, and, upon Central Government notification, references to the Authority shall be read as references to the Board for Advance Rulings.


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