Section 245R(2)(i) in The Income Tax Act, 1961

[Cites 0, Cited by 6] [Section 245R(2)] [Section 245R] [Entire Act]

Union of India - Subsection

Section 245R(2)(i) in The Income Tax Act, 1961

(i)is already pending before any income-tax authority or Appellate Tribunal [except in the case of a resident applicant falling in sub-clause (iii) of clause (b) of section 245N] or any court;

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Union of India - Subsection

Section 245R(2)(i) in The Income Tax Act, 1961