Amendment status not verified — confirm the current text below against the official source.
{I) WheretheAuthorityorthe.Appellate.Authoiity finds that Advance ruling to be void advance ruiintJprpnou.nced hysit under sub-section (4) in certain circumstances. of section 98ol: .lfflder suo-?on (l) ebectioa lOlhas been obtained by the applicant or the appellant by fraud or ?uppression of m?alfacts or?-??on of facts, it ?y. byorder. c}eparesuch rulingtqJ>e:r,oid ab- initio .;tndth.ereup<>Jl. all tli.e,,PfOvi$ions of this Aft QI' the rules made there .uncie?sqaµ..$ply,tpthe ?cant as if s?ch?ce rulingha<t?r been made; . . ?t,"ovideg that no order shall ?epa$Sepuq?r? sµi;?on . unless an oppo?ty ofb?J?eardhas been givento the am>licant. ' I Expla?on:- The period begiririmg With rfie.date of s? advance ruling and endingwith the date of-order under ?sub-?onmall be excluded .while· computingthe period'ijJeafieWin 'sul,.:sections (2) and {10):of section 73 orsub,.section (2)und (lO)ofsection