SPECIAL
PROVISION FOR AVOIDING REPETITIVE APPEALS
158A. 64[R2] (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 65[R3] [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
66[R4] [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 67[R5] [Assessing] Officer or the appellate
authority, as the case may be, a declaration in the prescribed form and
verified in the prescribed manner, that if the 67[R6] [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 68[R7] [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 69[R8] [Assessing] Officer on the correctness of the
claim made by the assessee and, where the 69[R9] [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 69[R10] [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 69[R11] [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 68[R12] [ 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 69[R13] [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 uestion in any proceeding by way of
appeal, reference or revision under this Act.
Explanation.— In this section,—
(a) “appellate
authority” means the 69a[R14] [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.]
[R1]Inserted
by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984
[R2]See rule 16 and Form No. 8 for declaration under section 158A(1) (duplicate [when furnished to Commissioner (Appeals)], triplicate [when furnished to Appellate Tribunal])
[R3]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[R4]Substituted for “before the
Supreme Court on a reference under section 257 or in appeal under section 261”
by the Finance Act, 2002, w.e.f. 1-6-2002.
[R5]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[R6]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[R7]Substituted
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” by the Finance Act, 2002, w.e.f. 1-6-2002.
[R8]Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[R9]Substituted for “Income-tax” by
the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[R10]Substituted for “Income-tax”
by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[R11]Substituted for “Income-tax”
by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[R12]Substituted
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” by the Finance Act, 2002, w.e.f. 1-6-2002.
[R13]Substituted
for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
[R14]Substituted
for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment) Act,
1987, w.e.f. 1-4-1988.