What is the meaning Appellate authority not to proceed
in certain cases? What is Applicability of advance ruling?
What is the meaning of Advance ruling to be void in certain
245RR, 245S and 245T of Income Tax Act 1961
Appellate authority not to proceed in certain cases,
Applicability of advance ruling and Advance ruling to be
void in certain circumstances are defined under section
245RR, 245S and 245T of Income Tax Act 1961. Provisions under these Sections
Section 245RR of Income Tax Act "Appellate authority
not to proceed in certain cases"
Section 245RR. No income-tax authority or the Appellate
Tribunal shall proceed to decide any issue in respect to
which an application has been made by an applicant, being a
resident, under sub-section (1) of section 245Q.
Section 245S of Income Tax Act "Applicability of
Section 245S. (1) The advance ruling pronounced by the
Authority under section 245R shall be binding only-
(a) on the applicant who had sought it;
(b) in respect of the transaction in relation to which
the ruling had been sought; and
(c) on the [Principal Commissioner or] Commissioner, and
the income-tax authorities subordinate to him, in respect of
the applicant and the said transaction.
(2) The advance ruling referred to in sub-section (1)
shall be binding as aforesaid unless there is a change in
law or facts on the basis of which the advance ruling has
Section 245T of Income Tax Act "Advance ruling to be
void in certain circumstances"
Section 245T. (1) Where
the Authority finds, on a representation made to it by the
[Principal Commissioner or] Commissioner or otherwise, that
an advance ruling pronounced by it under sub-section (6) of
section 245R has been obtained by the applicant by fraud or
misrepresentation of facts, it may, by order, declare such
ruling to be void ab initio and thereupon all the provisions
of this Act shall apply (after excluding the period
beginning with the date of such advance ruling and ending
with the date of order under this sub-section) to the
applicant as if such advance ruling had never been made.
(2) A copy of the order made under sub-section (1) shall be
sent to the applicant and the [Principal Commissioner or]