Advance Ruling Not Available if Notice Issued u/s 143(2); Case Pending with Assessing Officer.

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....Where a return has been filed by the applicant for advance ruling and notice under section 143(2) was issued, the matter shall be treated to be pending before the Assessing Officer, so that any issue in respect of such return cannot be entertained for advance ruling under section 245R(2) of the Act. - AAR....