Procedure where an identical question of law is pending before High Courts or Supreme Court.

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....that- (a) any question of law arising in the case of an assessee for any tax year (such case being herein referred to as the relevant case) is identical with a question of law arising,- (i) in his case for any other tax year; or (ii) in the case of any other assessee for any tax year; and (b) such question of law is pending before the jurisdictional High Court under section 365 or the Supr....

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.... from the collegium under sub-section (1), direct the Assessing Officer to make an application to the Appellate Tribunal or the jurisdictional High Court, in such form as prescribed, stating that an appeal on the question of law arising in the relevant case may be filed when the decision on such question of law becomes final in the other case. (3) The application referred to in sub-section (2) sh....

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.... conformity with the final decision on the question of law in the other case, as and when such order is received, the Principal Commissioner or Commissioner may direct the Assessing Officer to appeal to the Appellate Tribunal or the jurisdictional High Court, against such order, and save as otherwise provided in this section, all other provisions of Parts A.2 and A.3 of this Chapter shall apply ac....