AAR held that notice under section 143(2) merely asking for certain information from assessee issued prior to filing of application before AAR will not constitute bar in terms of clause (i) to proviso to section 245R(2), on AAR entertaining and allowing the application. Application was allowed .
Centrient Pharmaceuticals Netherlands B.V. In re (2021) 200 DTR 37 (AAR)
S. 245R : Advance rulings – Application – Pendency of proceedings – Issue of notice u/s 143 (2)- Application is not barred for entertaining the application . [ S. 143(2), 245R(2) ]