https://www.taxtmi.com/caselaws?id=33330 Section 158A of the Income-tax Act is designed to prevent repetitive litigation on the same legal question across assessment years, and the appellate authority must evaluate a declaration under that scheme by calling for the Assessing Officer's report and passing a reasoned order. A non-speaking refusal based only on opposition to the declaration does not satisfy the statutory mandate. Because the underlying depreciation issue was already pending before the Delhi High Court in another matter, the proper course was to consider the declaration under Section 158A and then proceed in line with the final decision in that pending case. The impugned orders were set aside and the matter remanded for fresh consideration under the provision. en-us Wed, 29 Apr 2009 00:00:00 +0530 Fri, 11 Jun 2010 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33330 Section 158A of the Income-tax Act is designed to prevent repetitive litigation on the same legal question across assessment years, and the appellate authority must evaluate a declaration under that scheme by calling for the Assessing Officer's report and passing a reasoned order. A non-speaking refusal based only on opposition to the declaration does not satisfy the statutory mandate. Because the underlying depreciation issue was already pending before the Delhi High Court in another matter, the proper course was to consider the declaration under Section 158A and then proceed in line with the final decision in that pending case. The impugned orders were set aside and the matter remanded for fresh consideration under the provision. Case-Laws Income Tax Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33330