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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Process under Rule 23 to void advance rulings obtained by fraud or misrepresentation under section 245T explained</h1> Rule 23 prescribes the procedure for declaring an advance ruling void when obtained by fraud or misrepresentation under section 245T of the Income-tax Act. A representation may be made by the Commissioner or any other person to the Authority, in quadruplicate, with a detailed statement of facts, specifying the alleged fraud or misrepresentation and supporting evidence. Upon receiving such representation, the Authority must issue notice to the applicant, provide a copy of the representation, and grant both the applicant and the Commissioner a reasonable opportunity of being heard before passing an order.
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