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    <title>Advance ruling to be void in certain circumstances.</title>
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    <description>Advance rulings may be declared void ab initio if obtained by fraud, suppression of material facts, or misrepresentation; such declaration requires giving the applicant or appellant an opportunity to be heard, results in application of the Act as if the ruling had never been made, excludes the intervening period for limitation computations under recovery provisions, and must be communicated to the applicant, the concerned officer and the jurisdictional officer.</description>
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      <description>Advance rulings may be declared void ab initio if obtained by fraud, suppression of material facts, or misrepresentation; such declaration requires giving the applicant or appellant an opportunity to be heard, results in application of the Act as if the ruling had never been made, excludes the intervening period for limitation computations under recovery provisions, and must be communicated to the applicant, the concerned officer and the jurisdictional officer.</description>
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