Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

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....nother assessment year which is pending before the High Court on a reference under section 256 or 3[before the Supreme Court on a reference under section 257 or in appeal under section 260A before the High Court or in appeal under section 261 before the Supreme Court] (such case being hereafter in this section referred to as the other case), he may furnish to the 4[Assessing] Officer or the appellate authority, as the case may be, a declaration in the prescribed form and verified in the prescribed manner, that if the 5[Assessing] Officer or the appellate authority, as the case may be, agrees to apply in the relevant case the final decision on the question of law in the other case, he shall not raise such question of law in the relevant case....

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....t shall be applied to the relevant case and the 12[Assessing] Officer or the appellate authority, as the case may be, shall, if necessary, amend the order referred to in clause (a) of sub-section (4) conformably to such decision. (6) An order under sub-section (3) shall be final and shall not be called in question in any proceeding by way of appeal, reference or revision under this Act. Explanation.- In this section,- (a) "appellate authority" means the 13[Deputy Commissioner (Appeals)], 14[the Joint Commissioner (Appeals) or the Commissioner (Appeals)] or the Appellate Tribunal; (b) "case", in relation to an assessee, means any proceeding under this Act for the assessment of the total income of the assessee or for the imposition of a....