(3)For the purposes of sub-section (2), an application shall be rejected if the question raised therein—(a)is already pending before any income-tax authority or Appellate the case of a resident applicant falling under in Tribunal except in section 380(b)(iii) or any court;(b)involves determination of fair market value of any property;(c)relates to a transaction or issue which is designed prima facie for the avoidance of income-tax except in the case of a resident applicant falling in section 380(b)(iii) or the case of an applicant falling under section 380(b)(iv).
