245RR. [ Appellate authority not to proceed in certain cases. [ Inserted by Act 21 of 1998, Section 48 (w.e.f. 1.10.1998).]
- No Income-tax Authority or the Appellate Tribunal shall proceed to decide any issue in respect to which an application has been made by an applicant, being a resident, ] [Substituted by Act 10 of 2000, Section 64, for the proviso (w.e.f. 1.6.2000).][under sub-section (1) of section 245-Q] [ Substituted by Act 23 of 2004, Section 52, for " under sub-Section (1) of Section 245-R" (w.r.e.f. 1.10.1998).]. ] [Substituted by Act 10 of 2000, Section 63, for Clauses (a) and (b) (w.e.f. 1.6.2000).]
