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Advance ruling binding on applicants and all registered persons with the same PAN; officers must follow the ruling. The amendment makes an advance ruling by the National Appellate Authority binding on distinct-person applicants who sought the ruling and all registered persons holding the same Permanent Account Number, and binds the concerned officers and jurisdictional officers in respect of those applicants and registered persons; it also amends the following subsection to refer to this new binding provision.
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.
<h1>Advance ruling binding on applicants and all registered persons with the same PAN; officers must follow the ruling.</h1> The amendment makes an advance ruling by the National Appellate Authority binding on distinct-person applicants who sought the ruling and all registered persons holding the same Permanent Account Number, and binds the concerned officers and jurisdictional officers in respect of those applicants and registered persons; it also amends the following subsection to refer to this new binding provision.
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