India - Income Tax Act 2010 - Saarc

1.701 CH. XIV-A - PROVISION FOR AVOIDING REPETITIVE APPEALS S. 158A72[CHAPTER XIV-ASPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALSProcedure when assessee claims identical question of law is pending before HighCourt or Supreme Court.158A. 73 (1) Notwithstanding anything contained in this Act, where an assesseeclaims that any question of law arising in his case for an assessment yearwhich is pending before the 74 [Assessing] Officer or any appellate authority (suchcase being hereafter in this section referred to as the relevant case) is identicalwith a question of law arising in his case for another assessment year which ispending before the High Court on a reference under section 256 or 75 [before theSupreme Court on a reference under section 257 or in appeal under section 260Abefore the High Court or in appeal under section 261 before the Supreme Court](such case being hereafter in this section referred to as the other case), he mayfurnish to the 76 [Assessing] Officer or the appellate authority, as the case may be,a declaration in the prescribed form and verified 77 in the prescribed manner, thatif the 78 [Assessing] Officer or the appellate authority, as the case may be, agreesto apply in the relevant case the final decision on the question of law in the othercase, he shall not raise such question of law in the relevant case in appeal beforeany appellate authority or 79 [in appeal before the High Court under section 260Aor in appeal before the Supreme Court under section 261].(2) Where a declaration under sub-section (1) is furnished to any appellateauthority, the appellate authority shall call for a report from the 78 [Assessing]Officer on the correctness of the claim made by the assessee and, where the78[Assessing] Officer makes a request to the appellate authority to give him anopportunity of being heard in the matter, the appellate authority shall allow himsuch opportunity.(3) The 78 [Assessing] Officer or the appellate authority, as the case may be, may,by order in writing,—(i) admit the claim of the assessee if he or it is satisfied that the questionof law arising in the relevant case is identical with the question of lawin the other case; or(ii) reject the claim if he or it is not so satisfied.72. Inserted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984.73. See rule 16 and Form No. 8 for declaration under section 158A(1) (duplicate [whenfurnished to Commissioner (Appeals)], triplicate [when furnished to Appellate Tribunal]).74. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.75. Substituted for “before the Supreme Court on a reference under section 257 or in appealunder section 261” by the Finance Act, 2002, w.e.f. 1-6-2002.76. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.77. See rule 16 and Form No. 8 for declaration under section 158A(1) (duplicate [whenfurnished to Commissioner (Appeals)], triplicate [when furnished to Appellate Tribunal]).78. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.79. Substituted for “for a reference before the High Court under section 256 or the SupremeCourt under section 257 or in appeal before the Supreme Court under section 261” by theFinance Act, 2002, w.e.f. 1-6-2002.