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months, and shall also be liable to fine. (2) No prosecution shall be instituted under

advance ruling. 383. (1) An applicant desirous of obtaining an advance ruling under

If as a result of an appeal under section 356 or 357 or 362, any change is made in

more Boards for Advance Rulings, as may be necessary, for giving advance rulings under

with the necessary facility to inspect the books of account or other documents, under

appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under

in constitution of a firm. 327. (1) Where at the time of making an assessment under

than two Judges. 366. (1) When an appeal has been filed before the High Court under