(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 [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] or any appellate authority (such case being hereafter in this section referred to as the relevant case) is identical with a question of law arising in his case for another assessment year which is pending before the High Court on a reference under section 256 or [before the Supreme Court on a reference under section 257 or in appeal under section 260-A before the High Court or in appeal under section 261 before the Supreme Court] [ Substituted by Act 20 of 2002, Section 63, for certain words (w.e.f. 1.6.2002).] (such case being hereafter in this section referred to as the other case), he may furnish to the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] or the appellate authority, as the case may be, a declaration in the prescribed form and verified in the prescribed manner, that if the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] or the appellate authority, as the case may be, agrees to apply in the relevant case the final decision on the question of law in the other case, he shall not raise such question of law in the relevant case in appeal before any appellate authority or [in appeal before the High Court under section 260-A or in appeal before the Supreme Court under section 261] [ Substituted by Act 20 of 2002, Section 63, for certain words (w.e.f. 1.6.2002).].
