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of <h1>Income Tax Act Section 158A allows taxpayers to avoid repetitive appeals by accepting decisions from similar pending cases</h1> Section 158A of the Income Tax Act, 1961 provides a mechanism to avoid repetitive appeals when an assessee claims identical questions of law are pending before higher courts. When an assessee has a similar legal question pending before the High Court or Supreme Court in another assessment year, they may file a declaration agreeing to accept the final decision from that case. The Assessing Officer or appellate authority can admit or reject this claim based on whether the questions are truly identical. If admitted, the case proceeds without awaiting the higher court's decision, but the final order must conform to the eventual ruling. This provision streamlines proceedings by preventing duplicate litigation on identical legal issues.
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