Applicant has filed advance ruling application to know whether consideration received for supply to PVR is liable to tax in India. Department submitted that as notice u/s. 143(2) was issued to assessee prior to filing of advance ruling application, said application cannot be admitted. AAR held that  notice under section 143(2) was issued in response to CASS selection reason of ‘refund claim’ and specific question in respect of SAA entered into by applicant with PVR was never raised by Assessing Officer in any of notices or questionnaire issued before filing of present application. AAR held that on facts, such notice could not attract automatic rejection route under section 245R(2)(i) and, thus, application is admitted under section 245R(2).