Rectification of advance ruling [Section 102]

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.... is not clear from the language of section 102, as to whether the error has to be noticed within six months or the amendment has to be made within six months. The rectification shall not arise on account of any interpretational issues or change in views and opinions of the members of the AAR and Appellate Authority. Opportunity of being heard in case of increase in the tax liability or reduction ....

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....ed either to the applicant or the appellant. Principle of rectification of mistake/ error apparent on the face of record 5. The AAR or Appellate authority may amend the order to rectify any mistake apparent from records, if such mistake: (a) Is noticed by it on its own accord, or (b) Is brought to its notice by the concerned or the jurisdictional officer or the applicant/appellant Certain Jus....