Rectification power: advance ruling authorities may correct orders for apparent errors when notified, within a prescribed timeframe. The Authority for Advance Ruling, the Appellate Authority for Advance Ruling and the National Appellate Authority for Advance Ruling may rectify their orders where an error apparent from the record is brought to their notice; this rectification is confined to manifest errors and must be exercised within six months of the order.
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 power: advance ruling authorities may correct orders for apparent errors when notified, within a prescribed timeframe.
The Authority for Advance Ruling, the Appellate Authority for Advance Ruling and the National Appellate Authority for Advance Ruling may rectify their orders where an error apparent from the record is brought to their notice; this rectification is confined to manifest errors and must be exercised within six months of the order.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
