Who can approach the AAAR?

AAAR can be approached by the following:
1. By the members of the AAR: Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision of such question.
2. The concerned officer or the jurisdictional officer: The concerned or jurisdictional officer aggrieved by any advance ruling pronounced by the AAR may appeal to AAAR.
3. The applicant: The applicant aggrieved by any advance ruling pronounced by the AAR may appeal to AAAR.