Assessment Order could not be void in case if it was passed by AO in contravention of the mandate laid down in sec 245R(2)(i)

Think and Learn Private Limited Vs PCIT (ITAT Bangalore)

Conclusion: An assessment order passed by an Assessing Officer, deciding on an issue pending before the AAR, in contravention of the mandate laid down in Section 245R(2)(i) of the Income Tax Act, 1961, would not make the entire assessm

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