Under what circumstances will the application for Advance Ruling be compulsorily rejected?

Application has to be invariably rejected in certain
situations as prescribed under section 98 (2) which are
enumerated as below:
(a) if the question raised in the application is already
pending in the applicant’s case before any First
Appellate Authority, the Appellate Tribunal or
any Court;
(b) if the question raised in the application is the
same as in a matter already decided by the First
Appellate Authority, the Appellate Tribunal or
any Court;
(c) if the question raised in the application is the
same as in a matter already pending in any
proceedings in the applicant’s case under any of
the provisions of the Act;
(d) if the question raised in the application is the
same as in a matter in the applicant’s case
already decided by the adjudicating authority
or assessing authority, whichever is applicable.
If the application is rejected, it should be by way of a
speaking order giving the reasons for rejection.