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of <h1>Taxpayer can file declaration to forego re-litigating identical legal questions; authority seeks AO report, admits or rejects finally</h1> Where a taxpayer contends that a question of law in one tax-year case is identical to a question pending in another tax-year case before a High Court or the Supreme Court (including references, appeals, or special leave petitions), the taxpayer may file a prescribed declaration with the Assessing Officer or appellate authority agreeing not to re-raise that question if the decision in the other case is applied. The authority must seek the Assessing Officer's report and hear him if requested, then admit or reject the claim by written order, which is final. If admitted, the authority may dispose of the case and later apply the final decision in the other case, amending its order if necessary.
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