Procedure for advance ruling.

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..... 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 application and the records call .....

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..... e 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 question specified in the application, after examining such further mate .....

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