Dismissing the applications the AAR held that issue involved in applications pending before Income-Tax Authority hence the applications Barred in terms of clause (i) of the proviso to section 245R(2) was attracted and the applications were not to be admitted.
Whessoe Engineering Ltd., In Re (2021) 433 ITR 124 / 199 DTR 99 / 320 CTR 150 / 279 Taxman 493 (AAR)
S. 245R : Advance rulings-Jurisdiction Of Authority-Issue involved in applications pending before Income-Tax Authority-Applications Barred. [S. 245R (2)]