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Section 245RR: Appellate authority not to proceed in certain cases

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Appellate authority not to proceed in certain cases.

No 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, under sub-section (1) of section 245Q.

Where this provision sits

ActThe Income-tax Act, 1961
Section245RR
Marginal noteAppellate authority not to proceed in certain cases
JurisdictionCentral
StatusRepealed
Judgments citing it2

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