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of <h1>Section 18C Wealth Tax Act: Streamlining Appeals by Adopting Higher Court Rulings for Identical Legal Questions</h1> Section 18C of the Wealth Tax Act, 1957, provides a procedure for avoiding repetitive appeals when an assessee claims that a question of law in their case is identical to one pending before a higher court. The assessee can submit a declaration to the Assessing Officer or appellate authority, agreeing to apply the final decision of the higher court to their case. The authority may admit or reject the claim. If admitted, the case can be disposed of without awaiting the higher court's decision, and the assessee cannot raise the question in further appeals. The final decision will be applied to amend the order if necessary.
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