AAR held\u00a0 that the return of the assessee for assessment year 2018-19 was initially selected for scrutiny on ten specific issues, one of the issues being \u201cdeduction claimed for industrial undertaking under section\u00a080-IA\u00a0\/\u00a080-IAB\u00a0\/\u00a080-IAC\u00a0\/\u00a080-IB\u00a0\/\u00a080-IC\u00a0\/\u00a080-IBA\u00a0\/\u00a080-ID\u00a0\/\u00a080-IE\u00a0\/\u00a010A\u00a0\/\u00a010AA\u00a0\u201d. The notice under section\u00a0143(2)\u00a0for assessment year 2018-19 was issued prior to the filing of the present application. In the application, the questions raised were in respect of the assessee\u2019s eligibility for deduction under section\u00a080-IA\u00a0of the Act. Thus, the question raised in the application was already pending before the Income-tax authority. The issue of pendency could be brought to the notice of the Authority even in the course of hearing. The fact regarding prior issue of notice under section\u00a0143(2)\u00a0for the assessment year 2018-19 was not mentioned by the assessee in its application filed before the Authority. As the notice was received prior to the filing of the application the assessee should have disclosed this fact in the application. That as for the assessment year 2019-20, in the questions raised before the Authority no assessment year was mentioned. The eligibility for deduction under section\u00a080-IA\u00a0had to be decided in the first year of claim. Once the claim was found eligible in the first year of claim the assessee was entitled to deduction in all the subsequent years. Further, it was not necessary that the issues raised in the application should be pending in all the years involved. Even if the issue was pending in a single year, it made the application ineligible for admission under clause (i) of the proviso to section\u00a0245R(2)\u00a0of the Act. The bar in terms of clause (i) of the proviso to section\u00a0245R(2)\u00a0 was attracted and the application could not be admitted.( AY. 2018-19, 2019-20)<\/p>\n
\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" S. 245R : Advance rulings \u2013 Application – Maintainability \u2014 Pendency of proceedings – Notice under Section 143(2) issued prior to filing of application – Application not maintainable \u2014Issue pending in single year renders application for another ineligible for admission [ S.80IA, 143(2), 245R (2)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-17503","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4yj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17503","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=17503"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17503\/revisions"}],"predecessor-version":[{"id":21233,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17503\/revisions\/21233"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}