Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court - Section 158AA

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..... is applicable with effect from 1st April 2022 (1) Notwithstanding anything contained in this Act, where the Commissioner or Principal Commissioner is of the opinion that any question of law arising in the case of an assessee for any assessment year ( relevant case ) is identical with a question of law arising in his case for another assessment year ( other case ), which is pending before the Supre .....

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..... e Assessing Officer to make an application under section 158AA(1) - only if an acceptance is received from the assessee to the effect that the question of law in the other case is identical to that arising in the relevant case; and - in case no such acceptance is received , the Commissioner or Principal Commissioner shall proceed in accordance with the provisions contained in section 253(2) or (2A .....

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