Identical question of law pending: assessee declaration can bar raising that issue if authority admits the claim. Clause 375 permits an assessee to furnish a prescribed declaration that a question of law in a relevant case is identical to one pending in another case before the High Court or Supreme Court; the appellate authority must seek an Assessing Officer report and may hear the Assessing Officer. The Assessing Officer or appellate authority may admit or reject the claim in writing; that order is final. If admitted, the authority may dispose of the relevant case without awaiting the other case's final decision, and must apply and, if necessary, amend its order to conform when the other case's decision becomes final.
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 pending: assessee declaration can bar raising that issue if authority admits the claim.
Clause 375 permits an assessee to furnish a prescribed declaration that a question of law in a relevant case is identical to one pending in another case before the High Court or Supreme Court; the appellate authority must seek an Assessing Officer report and may hear the Assessing Officer. The Assessing Officer or appellate authority may admit or reject the claim in writing; that order is final. If admitted, the authority may dispose of the relevant case without awaiting the other case's final decision, and must apply and, if necessary, amend its order to conform when the other case's decision becomes final.
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