When does the Authority for advance ruling not allow an application for advance ruling? State the time limit to withdraw an application and to pronounce advance ruling.

As per section 245R of the Income-tax Act, 1961, the authority shall not allow an application for advance ruling when the question raised in the application is: Already pending before any Income-tax authority or appellate tribunal or any court of law or Involved with determination of fair market value of any property or In relation to a transaction or issue which is designed prima facie for the avoidance of income-tax. An applicant for advance ruling may withdraw the application within 30 days from the date of the application. The authority will pronounce the advance ruling in writing within six months from the receipt of the application.