TMI BlogProcedure where an identical question of law is pending before HC or SC - Section 158ABX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 under section 260A or the Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of law arising in the relevant case may be filed when the decision on such question of law becomes final in the other case. 3. The Principal Commissioner or Commissioner shall direct the Assessing Officer to make an application 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be filed within a period of 60 days to the Appellate Tribunal or 120 days to the High Court, as the case may be, from the date on which the order of the jurisdictional High Court or the Supreme Court in the other case is communicated to the Principal Commissioner or the Commissioner (having jurisdiction over the relevant case), in accordance with the procedure specified by the Board in this behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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