At, Authority For Advance Rulings Income Tax New Delhi
By, HONBLE MR. JUSTICE SYED SHAH MOHAMMED QUADRI (CHAIRMAN)MR. K.D. SINGH (MEMBER) MR. A.S. NARANG (MEMBER)
Present for the Department -- Present for the Applicant --
Justice Syed Shah Mohammed Quadri
Nobody is present on behalf of the applicant in spite of notice of hearing. Having regard to letter dated 26.4.2005 of applicant in which it is stated that as on date no issue arising out of the order under section 143(3) of the Income Tax Authority dated March 13, 2003 and CIT (Appeals) order dated April 23, 2003 is pending before any Income Tax Authority hence in view of the provision of Section 245N(a)(iii) application may kindly be confined to file, the applicant is evincing no interest. In view of this position, 1
we have no option but to reject the ap
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plication. Consequently, the Application No. AAR/653/2004 is rejected.