Section 17 in Authority for Advance Rulings (Procedure) Rules, 2003
17. Modification of the order.-
Where the Authority finds suo motu or on a representation made to it by the applicant or the Commissioner or otherwise, but before the advance ruling pronounced by the Authority has been given effect to by the assessing officer, that there is a change in law or facts on the basis of which the ruling was pronounced, it may by order modify such ruling in such respects as it considers appropriate, after allowing the applicant and the Commissioner a reasonable opportunity of being heard.
