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What is the procedure on receipt of application by the AAR?

2021-11-16 | admin

On receipt of the application, the AAR shall cause a copy thereof to be forwarded to the concerned officer and, if necessary call upon him to furnish the relevant records.
1. After examining the application and the records called for and after hearing the applicant or his authorized representative and the concerned officer or his authorized representative, the AAR may by order, either admit or reject the application. The Authority shall not admit the application where the question raised is already pending or decided in any proceedings. An opportunity of being heard shall be given to the applicant before rejecting the application.
2. Where the application is admitted, the AAR shall pronounce its ruling after examining any further material and after providing an opportunity of being heard to the applicant as well as to the concerned officer. The ruling shall be pronounced in writing within 90 days from the date of receipt of the application.
3. A copy of the advance ruling shall be sent to the applicant, the concerned officer, and the jurisdictional officer after such pronouncement.

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