Identical question of law: authority may defer filing appeals until higher court decision determines the issue. Section 158AB allows a collegium of senior tax commissioners to direct that appeals in a relevant case not be filed when an identical question of law is pending in another case before a High Court or the Supreme Court; the Principal Commissioner or Commissioner must then direct the Assessing Officer to make a prescribed application stating that an appeal on that question will be filed after finality in the other case. This deferment requires the assessee's acceptance of identity of issues; absent acceptance, usual appeal steps follow, and if the other case's final decision differs, appeals may be directed and filed in accordance with Board procedure and relevant Parts of Chapter XX.
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: authority may defer filing appeals until higher court decision determines the issue.
Section 158AB allows a collegium of senior tax commissioners to direct that appeals in a relevant case not be filed when an identical question of law is pending in another case before a High Court or the Supreme Court; the Principal Commissioner or Commissioner must then direct the Assessing Officer to make a prescribed application stating that an appeal on that question will be filed after finality in the other case. This deferment requires the assessee's acceptance of identity of issues; absent acceptance, usual appeal steps follow, and if the other case's final decision differs, appeals may be directed and filed in accordance with Board procedure and relevant Parts of Chapter XX.
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