2001 (7) TMI 5

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....pecial leave impugn the judgment and order of the Authority for Advance Rulings (see [1999] 236 ITR 103) established under Chapter XIX-B of the Income-tax Act, 1961. The question that the Authority was called upon to answer, at the behest of the appellant, read thus (page 106) : "In the light of article 26 of the agreement for the avoidance of double taxation and prevention of fiscal evasion wi....

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....t allow an application where the question raised in it is already pending before an income tax authority or the Appellate Tribunal or any court. The Authority came to the conclusion that the appellant could not : "be beard to say that even though the assessment proceedings are pending, determination of the rate of tax which is an integral part of the assessment process is not pending". The Authori....

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....be set aside. The learned Solicitor-General, fairly, states that this may be done and that no abjection shall be raised on behalf of the Revenue to the issue of the rate of tax being raised by the appellant before the authorities, He also states that the Revenue will not rely upon the impugned judgment of the Authority before the authorities. On the application of Mr. Dastur, learned counsel....