TaxTMI 
TaxTMI 
Procedure on receipt of application.
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....en called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer. The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application: Provided that the....
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....tunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application. Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the....