CHAPTER XIVA - Special provision for avoiding repetitive appeals Archives

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March 6, 2018

Published by Law@HostBooks at March 6, 2018

Section – 158AA : Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court

158AA. (1) Notwithstanding anything contained in this Act, where the Commissioner or Principal Commissioner is of the opinion that any question of law arising in the case of an assessee […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

Section – 158A : Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

158A. 13(1) Notwithstanding anything contained in this Act, where an assessee claims that any question of law arising in his case for an assessment year which is pending before the […]