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<h1>No Tax Authority or Tribunal Can Decide Issues Pending Under Advance Ruling Application by Resident Taxpayer</h1> No income-tax authority or the Appellate Tribunal shall proceed to decide any issue that is the subject of an application made by a resident under the specified advance ruling provision. This prohibits appellate authorities from adjudicating matters already under consideration through an advance ruling application by the resident taxpayer, ensuring that the advance ruling process is not circumvented by parallel proceedings before tax authorities or tribunals.