Special Provisions for avoiding repetitive appeals - Section 158A - Income Tax - Ready Reckoner - Income Tax

Special Provisions for avoiding repetitive appeals - Section 158A Read with Rule 15A Procedure when assessee claims identical question of law is pending before High Court or Supreme Court (1) Notwithstanding anything contained in this Act, where an assessee claims that any question of law arising in his case for an assessment year which is pending before - the Assessing Officer or - any appellate authority (such case being hereafter in this section referred to as the relevant case ) is identical with a question of law arising in his case for another assessment year which is pending - before the High Court on a reference under section 256 or - before the Supreme Court on a reference under section 257 or - in appeal under section 260A before 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 may furnish to the Assessing Officer or the appellate authority, as the case may be, - a declaration shall be in Form No. 8 and - the declaration and the verification shall be signed by the person specified in rule 45(2) . that if the Assessing Officer or the appellate authority, - agrees to apply in the relevant case the final decision on the question of law in the other case, he shall not raise such question of law in the relevant case - in appeal before any appellate authority or - in appeal before the High Court under section 260A or - in appeal before the Supreme Court under section 261 . (2) Where a declaration under section 158A(1) is furnished to any appellate authority, - the appellate authority shall call for a report from the Assessing Officer on the correctness of the claim made by the assessee and, - where the Assessing Officer makes a request to the appellate authority to give him an opportunity of being heard in the matter, the appellate authority shall allow him such opportunity. (3) The Assessing Officer or the appellate authority by order in writing,- ( i ) admit the claim of the assessee if he or it is satisfied that the question of law arising in the relevant case is identical with the question of law in the other case; or ( ii ) reject the claim if he or it is not so satisfied. (4) Where a claim is admitted under section 158A(3) ,- ( a ) the Assessing Officer or, as the case may be, the appellate authority may make an order disposing of the relevant case without awaiting the final decision on the question of law in the other case; and ( b ) the assessee shall not be entitled to raise, in relation to the relevant case, such question of law in appeal before any appellate authority or in appeal before the High Court under section 260A or the Supreme Court under section 261. (5) When the decision on the question of law in the other case becomes final , - it shall be applied to the relevant case and the Assessing Officers or the appellate authority, as the case may be, shall, if necessary, amend the order referred to in clause 158A(4)( a ) conformably to such decision. - An order under section 158A(3) shall be final and shall not be called in question in any proceeding by way of appeal, reference or revision under this Act. For the purpose of this section:- ( a ) appellate authority means the Deputy Commissioner (Appeals), the Joint Commissioner (Appeals) or the Commissioner (Appeals) or the Appellate Tribunal; ( b ) case , in relation to an assessee, means any proceeding under this Act for the assessment of the total income of the assessee or for the imposition of any penalty or fine on him.