Section 158A: Streamlining Tax Appeals by Declaring Identical Legal Questions Pending in Higher Courts

Section 158A of the Income Tax Act allows an assessee to avoid repetitive appeals by declaring that a legal question in their case is identical to one pending before a higher court. The assessee submits a declaration in Form No. 8, and if the Assessing Officer or appellate authority agrees, the question will not be raised in further appeals. The appellate authority may require a report from the Assessing Officer to verify the claim. If admitted, the case can proceed without awaiting the final decision from the higher court, and the decision will be applied once finalized. The order under this section is final and not subject to appeal.