Procedure for advance ruling.

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....nner and be accompanied by such fees as may be prescribed.    (3) An applicant may withdraw an application within a period of thirty days from the date of filing of the application.    (4) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the Commissioner and, if necessary, call upon him to furnish the relevant records.  &nb....

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....ce of income-tax.    (8) Notwithstanding anything in sub-section (7), in the case of any person falling within the class of persons notified under section 256, the Authority may allow the application even if the question raised therein is pending before any income-tax authority or Appellate Tribunal.    (9) A copy of every order made under sub-section (5) shall be sent to....