Application to AAR

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Querist : Anonymous

Querist : Anonymous (Querist)

27 April 2010 Can an application be made to authority of advance ruling (AAR) in respect of a matter which has already been decided in an appeal under Income TAx Act?

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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28 April 2010 Proviso (i) to Sub-section (2) of Section 245R read with section 245N(b)(iii) clearly indicates that the application for advance ruling shall not be allowed in respect of a matter which has already been decided in an appeal under Income TAx Act.
However, if an appeal or matter is pending before IT or Appellate Tribunal issues related to computation of total income can be
addressed for advance ruling.

Querist : Anonymous

Querist : Anonymous (Querist)

29 April 2010 "Proviso (i) to Sub-section (2) of Section 245R read with section 245N(b)(iii) clearly indicates that the application for advance ruling shall not be allowed in respect of a matter which has already been decided in an appeal under Income TAx Act.
However, if an appeal or matter is pending before IT or Appellate Tribunal issues related to computation of total income can be
addressed for advance ruling. "

MR. Paras, i dint find (in the provisions of the act cited by you) any mention of appeal already decided. I just found appeal pending before IT authorities. Could you elaborate on this matter

Querist : Anonymous

Querist : Anonymous (Querist)

30 April 2010 any answers regarding the query????????

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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01 May 2010 If Appeal is already decided, application for
advance ruling shall not be allowed and entertained.

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