Answer the following questions in the context of provisions contained under the Income-Tax Act, 1961 by taking each an independent case of Advance Ruling: When can the advance ruling be void?

Advance Ruling pronounced under section 245R will be void ab initio if: (a) the AAR finds on a representation made to it by the Principal Commissioner or otherwise that an advance ruling has been obtained by the applicant by fraud or misrepresentation of facts; and (b) the AAR by an order declares such advance ruling to be void ab initio.