1No 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, 2 under sub-section(1) of section 245Q.
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1. Ins. by Act 21 of 1998, s. 48 (w.e.f. 1-10-1998).
2. Subs. by Act 23 of 2004, s. 52, for "under sub-section (1) of section 245R" (w.e.f. 1-10-1998)
Section 245P Vacancies, etc., not to invalidate proceedings
Section 245Q Application for advance ruling
Section 245R Procedure on receipt of application
Section 245RR Appellate authority not to proceed in certain cases
Section 245S Applicability of advance ruling
Section 245T Advance ruling to be void in certain circumstances
Section 245U Powers of the Authority
Section 245V Procedure of Authority
Section 246A Appealable orders before Commissioner (Appeals)
Section 248 Appeal by a person denying liability to deduct tax in certain cases