Binding effect of advance rulings: they bind applicants, registered persons sharing Permanent Account Number, and relevant officers. The amendment makes an advance ruling by the National Appellate Authority binding on applicants who sought the ruling and on all registered persons having the same Permanent Account Number, and on the concerned and jurisdictional officers in respect of those applicants and registered persons; it also adds the new sub section to the statutory cross reference and preserves that the ruling's binding effect may change if law or facts change.
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.
Binding effect of advance rulings: they bind applicants, registered persons sharing Permanent Account Number, and relevant officers.
The amendment makes an advance ruling by the National Appellate Authority binding on applicants who sought the ruling and on all registered persons having the same Permanent Account Number, and on the concerned and jurisdictional officers in respect of those applicants and registered persons; it also adds the new sub section to the statutory cross reference and preserves that the ruling's binding effect may change if law or facts change.
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