https://www.taxtmi.com/highlights?id=54541 Jurisdiction of AAR to decide an issue because of non-existence of “Jurisdictional Fact” u/s 245R(2) - Issue was already pending - a question cannot be said to be pending under Clause (i) of proviso to Section 245R(2) upon issuance of a mere notice under Section 143(2) of the Act, especially when it has been issued in a standard pre-printed format and the questions raised before the authority for advance ruling do not appear to be forming the subject matter of the said notice. - HC en-us Sat, 29 Aug 2020 20:42:42 +0530 Sat, 29 Aug 2020 20:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54541 Jurisdiction of AAR to decide an issue because of non-existence of “Jurisdictional Fact” u/s 245R(2) - Issue was already pending - a question cannot be said to be pending under Clause (i) of proviso to Section 245R(2) upon issuance of a mere notice under Section 143(2) of the Act, especially when it has been issued in a standard pre-printed format and the questions raised before the authority for advance ruling do not appear to be forming the subject matter of the said notice. - HC Highlights Income Tax Sat, 29 Aug 2020 20:42:42 +0530 https://www.taxtmi.com/highlights?id=54541