(3)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, may, by order in writing,-(i)admit the claim of the assessee if he or it is satisfied that the question of law arising in the relevant case is identical with the question of law in the other case; or(ii)reject the claim if he or it is not so satisfied.
