TMI Blog2016 (9) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... casion to deal with identical notices. It was positively ruled that such notices ipso facto would be insufficient to attract the automatic rejection route under proviso to Section 245R(2) of the Act. Consequently, we have no hesitation in holding that the impugned order of the Ruling Authority in rejecting the application is untenable. Consequently, the order is quashed and set aside. The petitioner’s application shall now be processed and independently dealt with on its merits in accordance with law by the Ruling Authority. The parties shall be present before the Advance Ruling Authority on 13.09.2016. The writ petition is allowed in the above terms. - W.P.(C) 5870/2016 - - - Dated:- 29-8-2016 - MR. S. RAVINDRA BHAT MS. DEEPA SHARMA J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 29.8.2013 and had sought the details in connection with the captioned tax case. If that is so, there is nothing for the applicant to ascertain. 2. We have seen the notice. The notice is in general terms, therefore, it is obvious that all the questions will be covered under the said notice under Section 143(2) including the questions raised before us. In that case, there is a complete bar for entertaining the application under Section 245R(2). In that view, we reject this application under Section 245R(2). 3. Learned counsel relies upon the judgment of this Court in L. S. Cable System Limited v. CIT [W.P.(C) 8799/2015, decided on 13.05.2016] as well as the previous judgment in Hyosung Corporation v. The Authority for Advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(2)(ii) of the Act, it is seen that it is in a standard format which merely states that there are certain points in connection with the returns of income on which the AO would like some further information. In any event the question raised in the applications by the Petitioner before the AAR do not appear to be forming the subject matter of the said notice under Section 143(2)(ii) of the Act. Consequently, the mere fact that such a notice was issued prior to the filing of the application by the Petitioner before the AAR will not constitute a bar, in terms of clause (i) to the proviso to Section 245-R (2) of the Act, on the AAR entertaining and allowing the application. 14. In Hyosung Corporation v. The Authority for Advance Rulings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment year 2012-13 on which I would like some other information does not tantamount to the issues raised in the application filed by the Petitioner before the AAR on 20th September 2013 being already pending before the AAR. 6. In this case, the notice issued by the AO under Section 143(2) is as follows: Sir/Madam, There are certain points in connection with the return of income submitted by you for the assessment year 2012-13 on which I would like some further information. 2. You are hereby required to attend my office on 29.08.2013 at 3.00 PM either in person or by a representative duly authorized in writing in this behalf or produce or cause there to be produced at the said time any documents, accounts and any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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