https://www.taxtmi.com/caselaws?id=242388 Mere filing of an income-tax return does not, by itself, trigger the bar on an advance ruling application under the proviso to section 245R(2). The relevant test is whether the specific issue raised in the application was already pending before the income-tax authorities when the application was filed. Here, the notice under section 143(2) was issued only after the application was made, so the matter was not pending at the relevant time. The application was therefore not barred under section 245R(2) and was admitted. en-us Fri, 10 Jan 2014 00:00:00 +0530 Mon, 07 Apr 2014 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242388 Mere filing of an income-tax return does not, by itself, trigger the bar on an advance ruling application under the proviso to section 245R(2). The relevant test is whether the specific issue raised in the application was already pending before the income-tax authorities when the application was filed. Here, the notice under section 143(2) was issued only after the application was made, so the matter was not pending at the relevant time. The application was therefore not barred under section 245R(2) and was admitted. Case-Laws Income Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242388