Declaration under section 158A(1) of the Income-tax Act, 1961 to be made by an assessee claiming that identical question of law is pending before the High Court or the Supreme Court

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.... Court or the Supreme Court I,--------------------, son/daughter/wife of ------------------------------------------------ Shri----------------------------------being the*--------------------------------------- of --------------------------------do hereby declare: 1. That the following question(s) of law **is /are pending in **my case/in the case of ---------------- before the **High court/Sup....

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....ned in paragraphs 1 and 2 above, shall not raise the said question(s) of law in the case referred to in paragraph 2 above in appeal before any appellate authority or for a reference before the High Court under section 256 or the Supreme Court under section 257 or in appeal before the Supreme Court under section 261. ------------------------------------ Signature of the declarant ---------------....