Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

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..... 18C. 2 (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 3 [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 assessmen .....

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..... 27A or the Supreme Court under section 29]. (2) Where a declaration under sub-section (1) is furnished to any appellate authority, the appellate authority shall call for a report from the 8 [Assessing Officer] on the correctness of the claim made by the assessee and, where the 9 [Assessing Officer] makes a request to the appellate authority to give him an oppor tunity of being hea .....

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..... be entitled to raise, in relation to the relevant case, such question of law in appeal before any appellate authority or 12 [in appeal before the High Court under section 27A or the Supreme Court under section 29]. (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 13 [Assessing Officer] or the appellate au .....

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..... Act, 1984, w.e.f. 1-10-1984. 2. See rule 4C and Form DB. By the Wealth Tax Rules, 1957 3. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 4. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. 5. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Weal .....

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..... w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 12. Substituted for "for a reference before the High Court or the Supreme Court under section 27 or in appeal before the Supreme Court under section 29" by the Finance Act, 2002, w.e.f. 1-6-2002. 13. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 14. .....

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