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TMI BlogInsertion of new section 158AB.X X X X Extracts X X X X X X X X Extracts X X X X ..... ined in this Act, where the collegium is of the opinion that- (a) any question 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 pend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall, on receipt of a communication from the collegium under sub-section (1), notwithstanding anything contained in sub-section (3) of section 253 or clause (a) of sub-section (2) of section 260A, direct the Assessing Officer to make an application to the Appellate Tribunal or the jurisdictional High Court, as the case may be, in such form as may be prescribed within a period of one hundred and tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with the provisions contained in sub-section (2) of section 253 or in clause (c) of sub-section (2) of section 260A. (4) Where the order of the Commissioner (Appeals) or the order of the Appellate Tribunal, as the case may be, referred to in sub-section (1) is not in conformity with the final decision on the question of law in the other case, as and when such order is received, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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