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Insertion of new section 158AA- Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court

Section 40 - Act - DIRECT TAXES - Income-tax - Finance Act - Section 40 - Insertion of new section 158AA 40. After section 158A of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2015, namely:- Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court 158AA. (1) Notwithstanding anything contained in this Act, where the Commissioner or Principal Commissioner is of the opinion that any question of law arisi .....

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icer 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 the order of the Commissioner (Appeals) stating that an appeal on the question of law arising in the relevant case may be filed when the decision on the question of law becomes final in the other case. (2) The Commissioner or Principal Commissioner shall .....

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