Section 385 — Appellate authority not to proceed in certain cases
Old Act equivalent: Section 245RR of IT Act 1961 Sub-part: D.2—Advance rulings
Statutory Text
- No income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, under section 383(1). Advance ruling to be void in certain circumstances.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Income-tax authorities and Appellate Tribunal where resident applicant has filed advance ruling application.
- Conditions: No IT authority or ITAT to proceed on issue for which resident applicant has applied for advance ruling.
- Time limits: Operative while application pending.
- Monetary limits: None.
- Exceptions: Applies only to resident applicants.
Cross-References
Amendment Notes
None noted from the extracted pages.