https://www.taxtmi.com/caselaws?id=216064 The court upheld the Authority on Advance Ruling's interpretation that once a return is filed, all potential questions fall within the assessing authority's jurisdiction, thereby ousting the AAR's jurisdiction under Section 245R(2) of the Income Tax Act. The court rejected the petitions, emphasizing that no practice inconsistent with statutory provisions can be pursued, reinforcing the AAR's jurisdictional bar. en-us Tue, 14 Aug 2012 00:00:00 +0530 Sat, 26 Oct 2013 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216064 The court upheld the Authority on Advance Ruling's interpretation that once a return is filed, all potential questions fall within the assessing authority's jurisdiction, thereby ousting the AAR's jurisdiction under Section 245R(2) of the Income Tax Act. The court rejected the petitions, emphasizing that no practice inconsistent with statutory provisions can be pursued, reinforcing the AAR's jurisdictional bar. Case-Laws Income Tax Tue, 14 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216064