Declaration of advance ruling to be void in certain circumstances

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..... ssioner or Commissioner concerned or otherwise that an advance ruling pronounced by it has been obtained by the applicant by fraud or misrepresentation of facts, the matter shall be examined by the Authority and any such representation shall be supported by an affidavit duly attested and accompanied with attested copies of documents relied upon. (2) If the Authority after examining the repre .....

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..... onable opportunity of being heard in person or through an authorised representative in the matter. (4) A copy of the notice with enclosures shall also be forwarded to the Principal Commissioner or Commissioner for comments, if any, and a reasonable opportunity shall also be given to the Principal Commissioner or Commissioner or his authorised representative of being heard before passing any o .....

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