TMI BlogProcedure where an identical question of law is pending before High Courts or Supreme CourtX X X X Extracts X X X X X X X X Extracts X X X X ..... e opinion that- (a) any question of law arising in the case of an assessee for any assessment year (such case being herein referred to as the relevant case) is identical with a question of law arising,- (i) in his case for any other assessment year; or (ii) in the case of any other assessee for any assessment year; and (b) such question is pending before the jurisdictional High Court u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner shall, on receipt of a communication from the collegium under sub-section (1), notwithstanding anything contained in sub-section (3) of section 253 or clause (a) of sub-section (2) of section 260A, direct the Assessing Officer to make an application to the Appellate Tribunal or the jurisdictional High Court, as the case may be, in such form as may be prescribed within a period of one hundred a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use (a) of sub-section (2) of section 260A, proceed in accordance with the provisions contained in sub-section (2) of section 253 or in clause (c) of sub-section (2) of section 260A. (4) Where the order of 2 [ the Joint Commissioner (Appeals) or the Commissioner (Appeals) ] or the order of the Appellate Tribunal, as the case may be, referred to in sub-section (1) is not in conformity with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case), in accordance with the procedure specified by the Board in this behalf. Explanation .- For the purposes of this section, collegium means a collegium comprising of two or more Chief Commissioners or Principal Commissioners or Commissioners, as may be specified by the Board in this behalf. ] ************** NOTES:- 1. Inserted vide Finance Act, 2022 w.e.f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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