Provision for avoiding Repetitive Appeals [Section 158A] :

(1) Section 158A makes provision for avoiding repetitive appeals when identical question of law is pending before High Court or Supreme Court. This is applicable to a situation where an assessee claims that any question of law arising in his case for an assessment year which is pending before the Assessing Officer or any appellate authority is identical with a question of law arising in his case for another assessment year which is pending before the High Court on an appeal under section 260A before the High Court or in appeal under secti on 261 before the Supreme Court. In such a situation, notwithstanding anything contained in the Act, the assessee may furnish a declaration in the prescribed form that if the Assessing Officer or the appellate authority, as the case may be, agrees to apply in the present case, the final decision passed on the other case, the assessee shall not raise again the same question of law in appeal before any appellate authority or in appeal before the High Court under section 260A or in appeal before the Supreme Court under section 261.

(2) Where such a declaration is furnished by the assessee to an appellate authority, the appellate authority shall call for a report from the Assessing Officer on the correctness of the claim. Where the Assessing Officer makes a request to the appellate authority to give him an opportunity of being heard, it shall allow him such opportunity.

(3) The Assessing Officer or the appellate authority, as the case may be, may, by order in writing –

(i) admit the claim if satisfied that the question of law is identical in the present as well as the other case; or

(ii) reject the claim, if not so satisfied.

(4) Where a claim is admitted, –

(i) the Assessing Officer or appellate authority, as the case may be, may make an order disposing of the present case without waiting for the final decision on the other case.

(ii) the assessee shall then not be entitled to raise in relation to the relevant case, such question of law in appeal before any appellate authority or in appeal before the High Court under section 260A or the Supreme Court under section 261.

(5) When the final decision on the question of law is passed in the other case, the Assessing Officer or the appellate authority, as the case may be shall apply it to the present case and amend the order passed, if necessary, in order to conform to such decision.

(6) An order under sub-section (3) above admitting or rejecting the claim of the assessee, as the case may be, shall be final and cannot be called in question in any proceeding by way of appeal, reference, revision under the Act.

(7) For the purposes of this section –

(i) “Appellate authority” means the Deputy Commissioner (Appeals), the Commissioner (Appeals) or the Appellate Tribunal.

(ii) “Case” means any proceeding under the act for assessment of the total income of the assessee or for the imposition of any penalty or fine on him.