Under which circumstance the members of the Appellate Authority deem that no advance ruling can be issued in respect of the questions covered under the appeal

• A. If the members of the Appellate Authority differ on any point or points referred to in appeal
• B. If the members of the Advance Ruling Authority differ on any point or points referred to in appeal
• C. Applicant wants to withdraw the application
• D. Both (a) and (c)