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2011 (8) TMI 213 - AAR - Income TaxApplication for advance ruling - Pendency of issue before AO - Maintainability - Held that: - on the date of filing of the present application before us relating to the rights and obligations arising out of the contract dated 10-5-2006 entered into by the applicant, insofar as it relates to the question posed in this application, was pending before the concerned Assessing Officer. - merely because a questionnaire in general terms is served or a questionnaire raising specific issues is served as a further step towards completing the assessment, cannot lead to the position that the question sought to be raised before us is not pending before the Assessing Officer when the return of income is filed. - Application for advance ruling rejected being the issue is pending before AO.
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