When can an advance ruling pronounced by the Authority for Advance Rulings be declared to be void ?

As per section 245T of the Income Tax Act, 1961, an advance ruling can be declared to be void ab initio by the Authority for Advance Ruling if, on a representation made to it by the Principal Commissioner or Commissioner or otherwise, it finds that the ruling has been obtained by fraud or misrepresentation of facts. Thereafter, all the provision of the Act will apply as if no such advance ruling has been made.