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2017 (5) TMI 979 - HC - Income TaxAdvance ruling application under Section 245Q - the assessment proceedings in respect of the petitioner were concluded pursuant to the income tax return filed - whether the Advance Ruling Authority to decide the application on merits once it is admitted and it could not have been dismissed for default? - Held that:- There cannot be any second opinion on the aspect that the purpose of the Advance Ruling Authority is to have certainty about the liability to pay tax and to avoid further litigation, but at the same time, if by conduct of the petitioner, it was not desirous to invoke such power, but was rather keen to have the assessment proceedings go on and also to have conclusion of the assessment proceedings and by conduct, the petitioner has not objected to the assessment proceedings, we do not find that the purpose of advance ruling mechanism can be stretched to the extent of diluting the voluntary conduct on the part of the petitioner as sought to be canvassed. Hence, the said contention cannot be accepted. Further, in the present case, as reproduced hereinabove, the Advance Ruling Authority itself when found that it cannot sit in appeal over the order of the Assessing Authority while deciding the matter, it has disposed of the application as having become infructuous. Such a view cannot be said to be as unreasonable, which may call for interference.Petition dismissed.
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