Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court

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..... before the High Court or the Supreme Court I,--------------------, son/daughter/wife of ------------------------------------------------ Shri----------------------------------being the*--------------------------------------- of --------------------------------do hereby declare: 1. That the following question(s) of law **is /are pending in **my case/in the case of ---------------- before th .....

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..... above, **I/the assessee mentioned in paragraphs 1 and 2 above, shall not raise the said question(s) of law in the case referred to in paragraph 2 above in appeal before any appellate authority or for a reference before the High Court under section 256 or the Supreme Court under section 257 or in appeal before the Supreme Court under section 261. ------------------------------------ Signature .....

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..... plicate when it is furnished to the Deputy Commissioner (Appeals) or he Commissioner (Appeals) and in triplicate when it is furnished to the Appellate Tribunal. 2. *Mention the capacity in which the declaration is made. 3. **Delete whichever is not applicable. 4. ***Mention the designation of the officer or authority to whom or to which the declaration is furnished. 5. Give complete po .....

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