Section 245RR - Appellate authority not to proceed in certain cases - Income-tax Act, 1961

1 [ Appellate authority not to proceed in certain cases. 245RR. No income-tax authority or the Appellate Tribunal shall proceed to decide any issue in respect to which an application has been made by an applicant, being a resident, under sub-section (1) of 2 [section 245Q].] ------------------ Notes :- 1. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 2. Substituted for section 245R by the Finance (No. 2) Act, 2004, w.r.e.f. 1-10-1998.