Identical question of law procedure allows deferral of filing appeals until Supreme Court decision becomes final. A new provision permits the Commissioner or Principal Commissioner, where a question of law in a taxpayer's case is identical to one pending before the Supreme Court in another appeal by revenue, to direct the Assessing Officer to apply to the Appellate Tribunal to defer filing a substantive appeal until the Supreme Court's decision is final; this direction requires the taxpayer's acceptance of identity, is to be made within sixty days of the Commissioner (Appeals) order, and, if the Commissioner (Appeals) order later conflicts with the Supreme Court decision, the Commissioner may then direct filing of an appeal to the Appellate Tribunal under existing procedural rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Identical question of law procedure allows deferral of filing appeals until Supreme Court decision becomes final.
A new provision permits the Commissioner or Principal Commissioner, where a question of law in a taxpayer's case is identical to one pending before the Supreme Court in another appeal by revenue, to direct the Assessing Officer to apply to the Appellate Tribunal to defer filing a substantive appeal until the Supreme Court's decision is final; this direction requires the taxpayer's acceptance of identity, is to be made within sixty days of the Commissioner (Appeals) order, and, if the Commissioner (Appeals) order later conflicts with the Supreme Court decision, the Commissioner may then direct filing of an appeal to the Appellate Tribunal under existing procedural rules.
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