Modification of advance rulings permits alteration where a ruling issued under mistake of law or fact, after giving parties hearing. The Authority may modify such order or advance ruling suo motu or on petition by the applicant or the Principal Commissioner or Commissioner before pronouncement or before a pronounced advance ruling is given effect to, if satisfied it was pronounced under a mistake of law or fact, after allowing the applicant and concerned Principal Commissioner or Commissioner a reasonable opportunity of being heard.
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.
Modification of advance rulings permits alteration where a ruling issued under mistake of law or fact, after giving parties hearing.
The Authority may modify such order or advance ruling suo motu or on petition by the applicant or the Principal Commissioner or Commissioner before pronouncement or before a pronounced advance ruling is given effect to, if satisfied it was pronounced under a mistake of law or fact, after allowing the applicant and concerned Principal Commissioner or Commissioner a reasonable opportunity of being heard.
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