Insertion of new Chapter XIVA

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..... 158A. Procedure when assessee claims identical question of law is pending before High Court or Supreme Court. (1) Notwithstanding anything contained in this Act, where an assessee claims that any question of law arising in his case for an assessment year which is pending before the Income-tax Officer or any appellate authority (such case being hereafter in this section referred to as the rele .....

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..... ore the High Court under section 256 or the Supreme Court under section 257 or in appeal before the Supreme Court under section 261. (2) Where a declaration under sub-section (1) is furnished to any appellate authority, the appellate authority shall call for a report from the Income-tax Officer on the correctness of the claim made by the assessee and where the Income-tax Officer makes a request .....

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..... lation to the relevant case, such question of law in appeal before any appellate authority or lor a reference before the High Court under section 256 or the Supreme Court under section 257 or in appeal before 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 Income-tax Officer or the .....

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