https://www.taxtmi.com/news?id=72061 Form 117 is the prescribed declaration by which an assessee states that a question of law in the assessee's pending case is identical to a question already pending before the High Court or Supreme Court in the assessee's own case for another tax year. The form is filed before the Assessing Officer or appellate authority, with supporting documents showing the related pending proceedings. If accepted, the assessee is bound by the final decision on the identical question and the pending order may later be amended to conform to that decision. en-us Wed, 01 Apr 2026 15:30:00 +0530 Wed, 01 Apr 2026 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72061 Form 117 is the prescribed declaration by which an assessee states that a question of law in the assessee's pending case is identical to a question already pending before the High Court or Supreme Court in the assessee's own case for another tax year. The form is filed before the Assessing Officer or appellate authority, with supporting documents showing the related pending proceedings. If accepted, the assessee is bound by the final decision on the identical question and the pending order may later be amended to conform to that decision. News - Wed, 01 Apr 2026 15:30:00 +0530 https://www.taxtmi.com/news?id=72061