law: The Income-Tax Act, 1961
  8[Chapter XIVA
  Special Provision for Avoiding Repetitive Appeals
  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 2[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 9[before the Supreme Court on a reference under section 257 or in appeal under section 260A before the High Court or in appeal under section 261 before the Supreme Court] (such case being hereafter in this section referred to as the other case), he may furnish to the 2[Assessing Officer] or the appellate authority, as the case may be, a declaration in the prescribed form and verifiedin the prescribed manner, that if the 2[Assessing Officer] or the appellate authority, as the case may be, agrees to apply in the relevant case the final decision on the question of law in the other case, he shall not raise such question of law in the relevant case in appeal before any appellate authority or 10[in appeal before the High Court under section 260A 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 1[Assessing Officer] on the correctness of the claim made by the assessee and, where the 1[Assessing Officer] makes a request to the appellate authority to give him an opportunity of being heard in the matter, the appellate authority shall allow him such opportunity.
  (3) The 1[Assessing Officer] or the appellate authority, as the case may be, may, by order in writing,-
  (i) admit the claim of the assessee if he or it is satisfied that the question of law arising in the relevant case is identical with the question of law in the other case; or
  (ii) reject the claim if he or it is not so satisfied.
  (4) Where a claim is admitted under sub-section (3),-
  (a) the 1[Assessing Officer] or, as the case may be, the appellate authority may make an order disposing of the relevant case without awaiting the final decision on the question of law in the other case; and
  (b) the assessee shall not be entitled to raise, in relation to the relevant case, such question of law in appeal before any appellate authority or 2[in appeal before the High Court under section 260A or the Supreme Court undersection 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 1[Assessing Officer] or the appellate authority, as the case may be, shall, if necessary, amend the order referred to in clause (a) of sub-section (4) conformably to such decision.
  (6) An order under sub-section (3) shall be final and shall not be called in question in any proceeding by way of appeal, reference or revision under this Act.
  Explanation.- In this section,-
  (a) "appellate authority" means the 3[Deputy Commissioner (Appeals)], the Commissioner (Appeals) or the Appellate Tribunal;
  (b) "case", in relation to an assessee, means any proceeding under this Act for the assessment of the total income of the assessee or for the imposition of any penalty or fine on him.]
  2. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
  8. Ins. by Act 67 of 1984, s. 31 (w.e.f. 1-10-1984).
  9. Subs. by Act 20 of 2002, s. 63, for "before the Supreme Court on a reference under section 257 or in appeal under section 261" (w.e.f. 1-6-2002).
  10. Subs. by s. 63, ibid., for "for 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" (w.e.f. 1-6-2002).
  1. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
  2. Subs. by Act 20 of 2002, s. 63, for "for 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" (w.e.f. 1-6-2002).
  3. Subs. by Act 4 of 1988, s. 2, for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
  4[158AA. Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court.-
  (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 (such case being herein referred to as relevant case) is identical with a question of law arising in his case for another assessment year which is pending before 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 High Court in favour of the assessee (such case being herein referred to as the other case), he may, instead of directing the Assessing Officer to appeal to the Appellate Tribunal under sub-section (2) or sub-section (2A) of section 253, direct the Assessing Officer to make an application to the Appellate Tribunal in the prescribed form within sixty days from the date of receipt of the order of the Commissioner (Appeals) stating that an appeal on the question of law arising in the relevant case may be filed when the decision on the question of law becomes final in the other case.
  (2) The Commissioner or Principal Commissioner shall direct the Assessing Officer to make an application under sub-section (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 sub-section (2) or sub-section (2A) of section 253.
  (3) Where the order of the Commissioner (Appeals) referred to in sub-section (1) is not in conformity with the final decision on the question of law in the other case, the Commissioner or Principal Commissioner may direct the Assessing Officer to appeal to the Appellate Tribunal against such order and save as otherwise provided in this section all other provisions of Part B of Chapter XX shall apply accordingly.
  (4) Every appeal under sub-section (3) shall be filed within sixty days from the date on which the order of the Supreme Court in the other case is communicated to the Commissioner or Principal Commissioner.]
  4. Ins. by Act 20 of 2015, s. 40 (w.e.f. 1-6-2015).