AAR Application not maintainable if assessment proceedings are pending

SEPCO III Electric Power Construction Corporation, In Re- Advance Ruling Authority- On the date of filing of the present application before us relating to the rights and obligations arising out of the contract dated 10.5.2006 entered into by the applicant, in so far as it relates to the question posed in this application, was pending before the concerned assessing officer. We re- emphasise that merely because a questionnaire in general terms is served or a questionnaire raising specific issues is served as a further step towards completing the assessment, cannot lead to the position that the ...