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Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court

Section 158AA - Act - SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS - Income-tax Act, 1961 - Section 158AA - 1[ 158AA. (1) Notwithstanding anything contained in this Act, where the Commissioner or Principal Commissioner is of the opinion that any .....

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Court, in an appeal under section 261 or in a special leave petition under article 136 of the Constitution, against the order of the High Court in favour of the assessee (such case being herein referred to as the other case), he may, instead of direc .....

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ate 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 Princi .....

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