Procedure for advance ruling.

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..... ied by such fees as may be prescribed. (3) An applicant may withdraw an application within a period of thirty days from the date of filing of the application. (4) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the Commissioner and, if necessary, call upon him to furnish the relevant records. (5) The Authority may, after examining the applic .....

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..... ection 256, the Authority may allow the application even if the question raised therein is pending before any income-tax authority or Appellate Tribunal. (9) A copy of every order made under sub-section (5) shall be sent to the applicant and to the Commissioner. (10) The Authority shall, in a case where an application is allowed under sub-section (5), pronounce its advance ruling on the .....

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