Advance ruling applications require Board designation of a Commissioner within two weeks or may proceed without Commissioner input. When no Commissioner is designated for an advance ruling applicant not previously assessed, the Authority forwards the application to the Board to specify a Commissioner within two weeks, otherwise the application may be decided without hearing the Commissioner. If a Commissioner is defined or designated, the Authority must notify applicant and Commissioner of the hearing date and place, forward the application copy to the Commissioner, and request relevant records, comments, and the nomination of an authorised representative for hearing.
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.
Advance ruling applications require Board designation of a Commissioner within two weeks or may proceed without Commissioner input.
When no Commissioner is designated for an advance ruling applicant not previously assessed, the Authority forwards the application to the Board to specify a Commissioner within two weeks, otherwise the application may be decided without hearing the Commissioner. If a Commissioner is defined or designated, the Authority must notify applicant and Commissioner of the hearing date and place, forward the application copy to the Commissioner, and request relevant records, comments, and the nomination of an authorised representative for hearing.
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