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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:- Proced .....

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ng in the case of an assessee for any assessment year (such case being herein referred to as relevant case) 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 un .....

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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 .....

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direct the Assessing Officer to make an application 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; and in case no .....

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