Procedure where an identical question of law is pending before HC or SC - Section 158AB

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..... uestion 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 pending before the jurisdictional High Court under section 260A or the S .....

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..... ppeal on the question of law arising in the relevant case may be filed when the decision on such question of law becomes final in the other case. [ Section 158AB(2) ] 3. The Principal Commissioner or Commissioner shall direct the Assessing Officer to make an application u/s 158AB(2) [ notwithstanding anything contained in section 253(3) or section 260A(2)(a) ] - only if an acceptance is received .....

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..... der and save as otherwise provided in this section all other provisions of Part B and Part CC of Chapter XX shall apply accordingly. [ Section 158AB(4) ] 5. Time Limit: Every appeal u/s 158BA(4) shall be filed within a period of 60 days to the Appellate Tribunal or 120 days to the High Court, as the case may be, from the date on which the order of the jurisdictional High Court or the Supreme Cour .....

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