72[CHAPTER
XIV-A
SPECIAL PROVISION FOR AVOIDING REPETITIVE
APPEALS
Procedure when assessee claims identical question
of law is pending before High Court or Supreme Court.
158A. 73(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 74[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 75[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 76[Assessing] Officer or the appellate
authority, as the case may be, a declaration in the prescribed form and
verified77 in the prescribed manner, that if the 78[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 79[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 78[Assessing] Officer on the correctness of the
claim made by the assessee and, where the 78[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 78[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 80[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
81[ in appeal before the High Court under section 260A or 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 80[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 82[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.]