Income-tax Act, 1961

Section - 158AB - Procedure where an identical question of law is pending before High Courts or Supreme Court

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

158AB. (1) Notwithstanding anything contained in this Act, where the collegium is of the opinion that-

(a)

any question of law arising in the case of an assessee for any assessment 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 assessment year; or
(ii)	-	in the case of any other assessee for any assessment year; and

(b)

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