Application for advance ruling barred if transaction involved in application is identical to transaction included in a return of income filed before making application

 In GTB Invest ASA decision rendered on 3-2-2012

 [2012] 18 taxmann.com 262 (AAR - New Delhi)

 By filing a return, an assessee invites an adjudication on all the questions arising out of that return; sub-section (2) of section 245R only speaks of the question arising before the Authority; so if an answer to that question would be involved in the return filed or would arise out of the return filed, it would be a case where the bar is attracted

• By filing a return, that person is inviting the Assessing Officer to decide the question for him and that makes the question pending before the income-tax authority; then clearly, the bar under clause (i) of the proviso to section 245R(2) of the Act would be attracted