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

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.... identical with a question of law arising in his case for another assessment year which is pending before the High Court or the Supreme Court on a reference under section 27 ^4[or in appeal under section 27A before the High Court]or in appeal before the Supreme Court under section 29 (such case being hereafter in this section referred to as the other case), he may furnish to the ^5[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 ^6[Assessing Officer] or the appellate au­thority, as the case may be, agrees to apply to the relevant case the final decision on the question of law in the other case, he shall not raise such question....

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....          (b) the assessee shall not be entitled to raise, in relation to the relevant case, such question of law in appeal before any appellate authority or ^12[in appeal before the High Court under section 27A or the Supreme Court under section 29].       (5) When the decision on the question of law in the other case becomes final, it shall be applied to the relevant case and the ^13[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 i....

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....987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 9. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 10. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 11. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 12. Substituted for "for a reference before the High Court or the Supreme Court under section 27 or in appeal before the Supreme Court under section 29" by the Finance Act, 2002, w.e.f. 1-6-2002. 13. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was ....