TMI BlogProcedure when assessee claims identical question of law is pending before High Court or Supreme CourtX X X X Extracts X X X X X X X X Extracts X X X X ..... Court. 158A. (1) Notwithstanding anything contained in this Act, where an assessee claims that any question of law arising in his case for an assessment year which is pending before the 2 [Assessing] Officer or any appellate authority (such case being hereafter in this section referred to as the relevant case) is identical with a question of law arising in his case for another assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal before the High Court under section 260A or in appeal before the Supreme Court under section 261]. (2) Where a declaration under sub-section (1) is furnished to any appellate authority, the appellate authority shall call for a report from the 7 [Assessing] Officer on the correctness of the claim made by the assessee and, where the 8 [Assessing] Officer makes a request to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raise, in relation to the relevant case, such question of law in appeal before any appellate authority or 11 [ in appeal before the High Court under section 260A or the Supreme Court under section 261]]. (5) When the decision on the question of law in the other case becomes final, it shall be applied to the relevant case and the 12 [Assessing] Officers or the appellate authority, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1984, w.e.f. 1-10-1984. 2. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3 . Substituted for before the Supreme Court on a reference under section 257 or in appeal under section 261 by the Finance Act, 2002, w.e.f. 1-6-2002. 4. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 5. Substit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court under section 257 or in appeal before the Supreme Court under section 261 by the Finance Act, 2002, w.e.f. 1-6-2002. 12. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 13. Substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 14. Substituted vide THE FINANCE ACT, 2023 da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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