IT Act 158Aअध्याय XIV · A [ Inserted by Act 67 of 1984, Section 31 (w.e.f. 1.10.1984).] Special Provision For Avoiding Repetitive Appeals

धारा 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 [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] 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 [before the Supreme Court on a reference under section 257 or in appeal under section 260-A before the High Court or in appeal under section 261 before the Supreme Court] [ Substituted by Act 20 of 2002, Section 63, for certain words (w.e.f. 1.6.2002).] (such case being hereafter in this section referred to as the other case), he may furnish to the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] or the appellate authority, as the case may be, a declaration in the prescribed form and verified in the prescribed manner, that if the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] 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 [in appeal before the High Court under section 260-A or in appeal before the Supreme Court under section 261] [ Substituted by Act 20 of 2002, Section 63, for certain words (w.e.f. 1.6.2002).].

(2)

Where a declaration under sub-section (1) is furnished to any appellate authority, the appellate authority shall call for a report from the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] on the correctness of the claim made by the assessee and, where the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] 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 [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] 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 [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] 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 [in appeal before the High Court under section 260-A or the Supreme Court under section 261] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).].

(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 [Assessing Officer] [Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] 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 [Deputy Commissioner (Appeals), the Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] 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.

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