https://www.taxtmi.com/caselaws?id=205798 The Authority rejected the advance ruling application based on the proviso to section 245R(2) of the Income-tax Act, emphasizing the impact of pending assessment proceedings and the requirement for claims to be considered by the Assessing Officer before seeking an advance ruling. The objection raised by the Revenue regarding the bar to jurisdiction based on proceedings under sections 197 and 263 was overruled by the Authority. en-us Thu, 25 Aug 2011 00:00:00 +0530 Mon, 26 Mar 2012 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205798 The Authority rejected the advance ruling application based on the proviso to section 245R(2) of the Income-tax Act, emphasizing the impact of pending assessment proceedings and the requirement for claims to be considered by the Assessing Officer before seeking an advance ruling. The objection raised by the Revenue regarding the bar to jurisdiction based on proceedings under sections 197 and 263 was overruled by the Authority. Case-Laws Income Tax Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205798