Special Provisions for avoiding repetitive appeals - Section 158A

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..... ee 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 - befo .....

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..... al 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, .....

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..... 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 .....

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