Section 245RR:
Appellate authority not to proceed in certain cases.
1No 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, 2
under sub-section(1) of section 245Q.
Notes:
1. Ins. by Act 21 of 1998, s. 48 (w.e.f. 1-10-1998).
2. Subs. by Act 23 of 2004, s. 52, for “under sub-section (1) of section 245R” (w.e.f. 1-10-1998)