Identical question of law permits a taxpayer to avoid repetitive appeals by declaring identity and barring subsequent challenges.

A new procedure permits an assessee to file a prescribed declaration that a question of law in his current assessment is identical to one pending before a High Court or the Supreme Court; the appellate authority must obtain a report from the Wealth-tax Officer, may admit or reject the claim in writing, and if admitted may dispose of the case without awaiting the higher court's decision while the assessee is barred from raising that question in subsequent appeals or references; the higher court's final decision is later applied and orders under this provision are final.

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