https://www.taxtmi.com/news?id=72060 Form 117 is the optional declaration used by an assessee to state that a question of law in the relevant case is identical to a question already pending before the High Court or Supreme Court in the assessee's own case for another assessment year. It may be filed before the Assessing Officer or the appellate authority, requires prescribed particulars and supporting documents, and once admitted binds the assessee to the final decision on that identical question while not stopping the pending proceedings. en-us Wed, 01 Apr 2026 15:22:58 +0530 Wed, 01 Apr 2026 15:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72060 Form 117 is the optional declaration used by an assessee to state that a question of law in the relevant case is identical to a question already pending before the High Court or Supreme Court in the assessee's own case for another assessment year. It may be filed before the Assessing Officer or the appellate authority, requires prescribed particulars and supporting documents, and once admitted binds the assessee to the final decision on that identical question while not stopping the pending proceedings. News - Wed, 01 Apr 2026 15:22:58 +0530 https://www.taxtmi.com/news?id=72060