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TMI BlogProcedure for appeal by revenue when an identical question of law is pending before Supreme CourtX X X X Extracts X X X X X X X X Extracts X X X X ..... Procedure for appeal by revenue when an identical question of law is pending before Supreme Court X X X X Extracts X X X X X X X X Extracts X X X X ..... n identical question of law is pending before Supreme Court Section 158A of the Income-tax Act provides that during pendency of proceedings in his case for an assessment year an assessee can submit a claim before the Assessing Officer or any appellate authority that a question of law arising in the instant case for the assessment year under consideration is identical with the question of law alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady pending in his own case before the High Court or Supreme Court for another assessment year and if the Assessing Officer or any appellate authority agrees to apply the final decision on the question of law in that earlier year to the present year, he will not agitate the same question of law once again for the present year before higher appellate authorities. The Assessing Officer or any appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority before whom his case is pending can admit the claim of the assessee and as and when the decision on the question of law becomes final, they will apply the ratio of the decision of the High Court or Supreme Court for that earlier case to the relevant years case also. There is presently no parallel provision for revenue to not file appeal for subsequent years where the Department is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal on the same question of law for an earlier year. As a result, appeals are filed by the revenue year after year on the same question of law until it is finally decided by the Supreme Court thus, multiplying litigation. Accordingly, it is proposed to insert a new section 158AA so as to provide that notwithstanding anything contained in this Act, where any question of law arising in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of an assessee for any assessment year is identical with a question of law arising in his case for another assessment year which is pending before the Supreme Court, in an appeal or in a special leave petition under Article 136 of the Constitution filed by the revenue, against the order of the High Court in favour of the assessee, the Commissioner or Principal Commissioner may, instead of direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the Assessing Officer to appeal to the Appellate Tribunal under sub-section (2) or sub-section (2A) of section 253, direct the Assessing Officer to make an application to the Appellate Tribunal in the prescribed form within sixty days from the date of receipt of order of the Commissioner (Appeals) stating that an appeal on the question of law arising in the relevant case may be filed when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision on the question of law becomes final in the earlier case. It is further proposed to provide that the Commissioner or Principal Commissioner shall proceed under sub-section (1) only if an acceptance is received from the assessee to the effect that the question of law in the other case is identical to that arising in the relevant case. However, in case no such acceptance is received the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner or Principal Commissioner shall proceed in accordance with the provisions contained in section (2) or section (2A) of section 253 and accordingly may, if he objects to the order passed by the Commissioner (Appeals), direct the Assessing Officer to appeal to the Appellate Tribunal. It is also proposed to provide that where the order of the Commissioner (Appeals) is not in conformity wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the final decision on the question of law in the other case (if the Supreme Court decides the earlier case in favour of the Department), the Commissioner or Principal Commissioner may direct the Assessing Officer to appeal to the Appellate Tribunal against such order within sixty days from the date on which the order of the Supreme Court is communicated to the Commissioner or Principal Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner and save as otherwise provided in the said section 158AA, all other provisions of Part B of Chapter XX shall apply accordingly.
This amendment will take effect from the 1st day of June, 2015. X X X X Extracts X X X X X X X X Extracts X X X X
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