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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..... h 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 the **High court/Su .....

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..... oned 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 of the declarant -------------- .....

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..... 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 postal address. Where the declarant is not the assessee, also give the complete postal address of the assessee. ******* NOTES:- 1. Substituted v .....

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