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TMI Blog2024 (9) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... iate proceeding against the assessee as contemplated under subsection (4) (5). As stated that the respondent / assessee had issued a letter of acceptance to the Applicant / Revenue that the question of law in the other case is identical to that arising in the present case. Having perused the provisions of Section 158AB as also Rule 16 of the Income Tax Rules, 1962, as also the record which annexes Form 8A which sets out all the necessary details qua the proceedings as noted hereinabove, in our opinion, the application needs to be accepted as consented by the respondent / assessee. - G. S. KULKARNI SOMASEKHAR SUNDARESAN, JJ. For the Applicant : Mr. Suresh Kumar. For the Respondents : Mr. Atul Jasani. P.C. 1. This is an application filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 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 260-A or the Supreme Court in an appeal under section 261 or in a special leave petition under article 136 of the Constitution, against the order of the Appellate Tribunal or the jurisdictional High Court, as the case may be, which is in favour of such assessee (such case being herein referred to as the other case), the collegium may, decide and inform the Principal Commissioner or Commissioner not to file any appeal, at this stage, to the Appellate Tribunal under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-A, proceed in accordance with the provisions contained in sub-section (2) of section 253 or in clause (c) of subsection (2) of Section 260-A. (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, the Principal Commissioner or Commissioner may direct the Assessing Officer to appeal to the Appellate Tribunal or the jurisdictional High Court, as the case may be, against such order and save as otherwise provided in this section all other provisions of Part B and Part CC of Chapter XX shall apply accordingly. (5) Every appeal under sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax 4, Pune Vs. Sandvik IT Services AB Ors., ITXA No.1489 of 2022), the Principal Commissioner, Pune has approached the Assessing Officer to file the present application, praying that this Court permit the applicant to file an appeal after the decision is passed in the said pending appeal. It is also stated that the respondent / assessee had issued a letter of acceptance to the Applicant / Revenue that the question of law in the other case is identical to that arising in the present case. In this view of the matter, the application is filed praying for the following substantive reliefs (prayer clause a b) which reads thus: a) This Hon'ble High Court be pleased to take on record the form no. 8A being Exhibit-A. b) That this Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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