Income Tax Act, 2025
Section 8: Ins. by Act 67 of 1984, s. 31 (w.e.f. 11984).
8. Ins. by Act 67 of 1984, s. 31 (w.e.f. 11984).
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. 12002).
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. 12002).
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(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.]
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.
Where a declaration under sub-section
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.
The 1[Assessing Officer] or the appellate authority, as the case may be, may, by order in
writing,—
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
reject the claim if he or it is not so satisfied.
Where a claim is admitted under sub-section
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
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].
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
of sub-section
conformably to such decision.
An order under sub-section
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,—
“appellate authority” means the 3[Deputy Commissioner
or the Appellate Tribunal;
”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.]
4[158AA. Procedure when in an appeal by revenue an identical question of law is pending
before Supreme Court.—
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
or sub-section
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
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.