Law:

Section:

Section 245R of the Income-tax Act, 1961 - Advance ruling - Procedure on receipt of application for - Whether where applicant has filed a return of income for relevant year even before filing application under section 245Q, it must be taken that question that is posed before Advance Ruling authority for a ruling was already pending before Assessing Officer within meaning of clause (i) of proviso to section 245R(2) and, in such a case, application for advance ruling cannot be admitted - Held, yes [In favour of revenue] FACTS The advance ruling Authority refused to admit application filed by the applicant holding that applicant having filed a return of income for the relevant year even before filing the application under section 245Q, it must be taken that the question that is posed before the Advance Ruling Authority for a ruling was already pending before the Assessing Officer within the meaning of clause (i) of the proviso to section 245R(2). The applicant filed instant application contending that the reasoning leading to the invocation of the bar contained in section 245R(2) was incorrect and required to be corrected. It contended that bar under clause (i) of the proviso to section 245R(2) was only where the question raised in the application was already pending before the Assessing Officer; and that mere filing of a return would not mean that the question was already pending before the Assessing Officer. It also relied on the Hand Book on Advance Rulings published by the authority to support his submission in that behalf. HELD So far as reliance on the Hand Book on Advance Ruling is concerned, this Hand Book itself says that it should not be construed as an exhaustive statement of law. Even otherwise, what is stated in the Hand Book cannot control the rendering of a decision with reference to the relevant provisions. It nowhere states that on a return being filed, the question cannot be said to be pending. What was referred to was an issuance of a notice under section 142(1). Section 142 itself covers three different situations and one of them is to call upon a person to file a return of income if he had not filed a return within the time allowed under…

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