Advance rulings may be modified if a change in law or facts arises before the assessing officer gives effect. The Authority for Advance Rulings may modify a ruling if, before the Assessing Officer gives effect to it, the Authority finds suo motu or on representation that there is a change in law or facts underlying the ruling; it may make appropriate modifications after allowing the applicant and the 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.
Advance rulings may be modified if a change in law or facts arises before the assessing officer gives effect.
The Authority for Advance Rulings may modify a ruling if, before the Assessing Officer gives effect to it, the Authority finds suo motu or on representation that there is a change in law or facts underlying the ruling; it may make appropriate modifications after allowing the applicant and the Commissioner a reasonable opportunity of being heard.
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