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2011 (11) TMI 81 - AUTHORITY FOR ADVANCE RULINGSScope of section 245R(4) - pending case before AO - rejection of application of advance ruling - The applicant submits that the reasoning leading to the invocation of the bar contained in section 245R(2) of the Act is incorrect and requires to be corrected. - Held that:- how can one say that the question raised before us is not a question pending before the Assessing Officer in respect of the return already filed by the applicant? After all, what we have held in our order dated 25.8.2011 is that once the return was filed by the applicant, the question that is raised before us, has come within the purview of the Assessing Officer and the assessment on that return. - It is not necessary to reiterate the reasons given by us in the earlier order in support of the view we have taken therein. Suffice it to say that, we are not satisfied that we have committed any mistake in refusing to entertain the application made by the applicant under section 245Q of the Act on the facts and in the circumstances of the case. - Application dismissed.
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