Section 158AA: Revenue Appeals Procedure When Identical Legal Question Pending in Supreme Court (2015-2022)

Section 158AA outlines the procedure for handling appeals by revenue when an identical question of law is pending before the Supreme Court. Applicable from June 1, 2015, to March 31, 2022, it allows the Commissioner or Principal Commissioner to direct the Assessing Officer to apply to the Appellate Tribunal instead of appealing, if the issue is already before the Supreme Court. This is contingent on the assessee's acceptance of the identical nature of the legal question. If the Supreme Court's decision conflicts with the Commissioner (Appeals)'s order, an appeal must be filed within 60 days after the Supreme Court's decision is communicated.

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