https://www.taxtmi.com/caselaws?id=213326 The court clarified that the Authority for Advance Rulings' jurisdiction is limited when the question is pending before any income-tax authority. It emphasized the importance of strict interpretation to avoid excluding eligible applicants, stating that jurisdiction should be declined if the question is already pending. The judgment highlighted that the relevant date for assessing jurisdiction under the proviso to section 245R(2) is the date of filing the income tax return, not the application hearing date, to ensure consistency. Filing a return triggers questions that can bar the Authority's jurisdiction, necessitating certainty in determining jurisdiction based on the return filing date. en-us Thu, 02 Feb 2012 00:00:00 +0530 Fri, 18 May 2012 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213326 The court clarified that the Authority for Advance Rulings' jurisdiction is limited when the question is pending before any income-tax authority. It emphasized the importance of strict interpretation to avoid excluding eligible applicants, stating that jurisdiction should be declined if the question is already pending. The judgment highlighted that the relevant date for assessing jurisdiction under the proviso to section 245R(2) is the date of filing the income tax return, not the application hearing date, to ensure consistency. Filing a return triggers questions that can bar the Authority's jurisdiction, necessitating certainty in determining jurisdiction based on the return filing date. Case-Laws Income Tax Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213326