(1)Irrespective of anything contained in this Act, where an assessee claims that—(a)any question of law arising in his case for a tax year pending before the Assessing Officer or any appellate authority (such case being herein referred to as the relevant case) is identical with a question of law arising in his case for another tax year (such case being herein referred to as the other case); and(b)such question of law for such other case is pending—(i)before the High Court on a reference under section 256 or on an appeal under section 260A of the Income-tax Act, 1961; or(ii)before the Supreme Court on a reference under section 257 or on an appeal under section 261 of the Income-tax Act, 1961; or(iii)before the High Court on an appeal made under section 365; or(iv)before the Supreme Court on appeal made under section 367; or(v)in a Special Leave Petition under article 136 of the Constitution, against the order of the Appellate Tribunal or the jurisdictional High Court, he may furnish a declaration to the Assessing Officer or the appellate authority, in such form and manner, as may be prescribed, that if the Assessing Officer or the appellate authority 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 before any appellate authority or in a subsequent appeal before a higher forum.
