Rule 19 - Rectification of mistakes - Authority for Advance Rul­ings (Procedure) Rules, 1996

Rectification of mistakes. 19. (1) The Authority may, with a view to rectifying any mistake apparent from the record, amend any order passed by it before the ruling pronounced by the Authority has been given effect to by the Assessing Officer. (2) Such amendment may be made suo motu or when the mistake is brought to its notice by the applicant or the Commissioner, but only after allowing the applicant and the Commissioner reasonable opportunity of being heard.