Rectification of mistakes: authority may amend advance ruling orders before assessing officer gives effect, subject to hearing. Rule 19 authorises the Authority for Advance Rulings to amend any order to rectify a mistake apparent from the record before the Assessing Officer gives effect to the ruling; such amendment may be made suo motu or when the mistake is pointed out by the applicant or the Commissioner, but only 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.
Rectification of mistakes: authority may amend advance ruling orders before assessing officer gives effect, subject to hearing.
Rule 19 authorises the Authority for Advance Rulings to amend any order to rectify a mistake apparent from the record before the Assessing Officer gives effect to the ruling; such amendment may be made suo motu or when the mistake is pointed out by the applicant or the Commissioner, but only after allowing the applicant and the Commissioner a reasonable opportunity of being heard.
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