Representation before Authority of Advance Rulings: require senior officer representation and timely submission of briefing materials. Officers below the level of Addl. CIT/JCIT should not be nominated to represent before the Authority of Advance Rulings; important cases may be represented by Pr. CIT/CIT. Where represented by CIT (DR), that officer must be briefed well in advance. Updated reports and paper books must be sent to the Secretary AAR, with a copy to CIT (DR), at least ten days before the application is taken up for hearing, and regional officers must be instructed for strict compliance.
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.
Representation before Authority of Advance Rulings: require senior officer representation and timely submission of briefing materials.
Officers below the level of Addl. CIT/JCIT should not be nominated to represent before the Authority of Advance Rulings; important cases may be represented by Pr. CIT/CIT. Where represented by CIT (DR), that officer must be briefed well in advance. Updated reports and paper books must be sent to the Secretary AAR, with a copy to CIT (DR), at least ten days before the application is taken up for hearing, and regional officers must be instructed for strict compliance.
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