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of <h1>New Procedure Under Section 158AA: Revenue Cases with Identical Legal Questions to Supreme Court to Delay Appeals</h1> Section 158AA of the Income-tax Act, introduced by the Finance Act, 2015, outlines procedures for cases where a question of law in an appeal by the revenue is identical to one pending before the Supreme Court. If the Commissioner or Principal Commissioner identifies such a case, they may direct the Assessing Officer to file an application to the Appellate Tribunal instead of appealing immediately. This application is contingent upon the assessee's acceptance of the identical nature of the legal question. If the Supreme Court's decision differs from the Commissioner (Appeals), an appeal to the Appellate Tribunal must be filed within sixty days.
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