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Advance ruling application bars tax authorities and tribunals from deciding the same issue while the application is pending. A jurisdictional bar prevents income-tax authorities and the Appellate Tribunal from deciding any issue in respect of which an application has been made by a person within the class notified under section 256, thereby suspending ordinary adjudicatory action in favour of the advance-ruling/dispute-resolution mechanism for that issue.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Advance ruling application bars tax authorities and tribunals from deciding the same issue while the application is pending.</h1> A jurisdictional bar prevents income-tax authorities and the Appellate Tribunal from deciding any issue in respect of which an application has been made by a person within the class notified under section 256, thereby suspending ordinary adjudicatory action in favour of the advance-ruling/dispute-resolution mechanism for that issue.
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