“5.1. A perusal of the table placed at para 2 of this order shows the position of the dates when the Returns of Income were filed, the dates of issue of various notices, and the dates of filing of the applications in question. We find from the details of each of the applications and assessment years involved, that in all cases; prior to filing of these applications, only notices under section 143(2) of the IT Act 1961 had been issued. Copies of these notices have been filed and perused by us. These show that these are standard notices issued by the assessing officers in the printed format, which by and large contain the provisions of this section, and fix a date for hearing. None of them are accompanied by any specific query or any questionnaire that could indicate that the questions posed before us for a ruling were actually under examination and hence pending before the AO. A case picked up for scrutiny does not automatically indicate the issue before the AO, unless the same is specifically asked for. Hence, issue of standard notices under section 143(2) do not constitute a bar in terms of clause (i) to proviso to section 245R(2). The specific notices issued under section 142(1) are all after the applications had been filed before this Authority, and hence these also do not jeopardise the case of the Applicant for admission.
