Section 158A of ITA, 1961 : Section 158A: Procedure When Assessee Claims Identical Question Of Law Is Pending Before High Court Or Supreme Court
ITA, 1961
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Explanation using Example
Imagine a scenario where a business owner, Mr. Sharma, is undergoing an income tax assessment for the financial year 2020-2021. During this assessment, a question of law arises concerning the deductibility of certain expenses. This same legal question had previously arisen in Mr. Sharma's case for the financial year 2018-2019, which is currently pending before the Supreme Court.
Mr. Sharma decides to file a declaration with the Assessing Officer under Section 158A of the Income-tax Act, stating that he is willing to accept the fina...
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