https://www.taxtmi.com/caselaws?id=234249 Under Chapter XIX-B of the Income-tax Act, the Authority for Advance Rulings may admit an advance-ruling application without first deciding the threshold bar under the first proviso to section 245R(2) or recording reasons for admission; reasons are expressly required only when the application is rejected or when the advance ruling is pronounced. The Commissioner's participation is contemplated at the hearing stage before the ruling, not as a prerequisite to admission, so no pre-admission hearing right exists. The scheme of the Act and Rules 13, 16 and 17 supports admission without a speaking order at the threshold stage. en-us Fri, 15 Jul 2011 00:00:00 +0530 Tue, 02 Jul 2013 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234249 Under Chapter XIX-B of the Income-tax Act, the Authority for Advance Rulings may admit an advance-ruling application without first deciding the threshold bar under the first proviso to section 245R(2) or recording reasons for admission; reasons are expressly required only when the application is rejected or when the advance ruling is pronounced. The Commissioner's participation is contemplated at the hearing stage before the ruling, not as a prerequisite to admission, so no pre-admission hearing right exists. The scheme of the Act and Rules 13, 16 and 17 supports admission without a speaking order at the threshold stage. Case-Laws Income Tax Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234249