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Application before AAR is valid if scrutiny notice issued to assessee was on different issue

September 9, 2020[2020] 119 80 (Delhi)

INCOME TAX : A question cannot be said to be pending under clause (i) of proviso to section 245R(2) upon issuance of a mere notice under section 143(2) especially when it has been issued in a standard pre-printed format and questions raised before Authority for Advance Ruling do not appear to be forming subject matter of said notice

• Where writ petition was filed challenging order passed by Authority for Advance Ruling on ground that it was in violation of the jurisdictional bar under proviso to section 245R(2) as revised return filed by assessee was selected for scrutiny and section 143(2) notice issued, since section 143 notice was issued on ground that taxable income shown in revised return was less than taxable income shown in original return and large refund had been claimed but issue before AAR was whether royalty was taxable in hands of assessee at time of actual receipt, and AAR held that notice under section 143(2) merely required assessee to produce any evidence, in support of its return, question cannot be said to be pending to attract bar under clause (i) of proviso to section 245R(2) and, thus, there was no infirmity in approach adopted by AAR.
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