Where a return has been filed by the applicant for advance ...
Case Laws Income Tax
August 17, 2013
Where a return has been filed by the applicant for advance ruling and notice under section 143(2) was issued, the matter shall be treated to be pending before the Assessing Officer, so that any issue in respect of such return cannot be entertained for advance ruling under section 245R(2) of the Act. - AAR
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