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Special Provisions for avoiding repetitive appeals - Section 158A - Income Tax - Ready Reckoner - Income TaxExtract Special Provisions for avoiding repetitive appeals - Section 158A In case of an assessee, for an earlier assessment year, if appeal is pending before: High Court (or) Supreme Court On a particular matter for an identical point. In case of same assessee, but for subsequent year, if the same matter is pending before: Any IT Authority (or) CIT (Appeals) (or) ITAT Then assessee, rather than filing the appeal once again he can furnish a declaration in Form No. 8 to AO/CIT(A)/ITAT, requesting them that if they aggree to apply decision of HC/SC in current case than the Assessee shall not appeal. The AO/ CIT(A)/ITAT may admit or reject the application of Assessee.
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