FORM NO. 8
[See rule 16]
Declaration under section 158A(1) of the income-tax Act, 1961 to be made by an
assessee claiming that identical question of law is pending before the
High Court or the Supreme Court
I, ………………………………..…………………, son/daughter/wife of………………………………..………
Shri……………………………… ……………… being the*……………………………… of……………………………………….
do hereby declare :
1. That the following question(s) of law **is/are pending in **my case/in the case of …………………………..
before the
**High Court/Supreme Court on a reference under section 256/257
Supreme Court on an appeal under section 261 in respect of the assessment year……………………
**A copy of the statement of the case and the question(s)of law referred to the High Court/Supreme Court is/are enclosed.
A copy of the judgement of the High Court and grounds of appeal to the Supreme Court is/are enclosed
2. That the said question(s) of law **is/are identical with the question(s) of law arising in **my case/in
the case of…………..………………….. in respect of the assessment year…………..which is pending
before***………………………
3. That if the*** …………………………..…………… agrees to apply to the case referred to in paragraph 2
above the final decision on the question of law in the case referred to in paragraph 1 above, **I/the
assessee mentioned in paragraphs 1 and 2 above, shall not raise the said question(s) of law in the case
referred to in paragraph 2 above in appeal before any appellate authority or for a reference before the
High Court under section 256 or the Supreme Court under section 257 or in appeal before the Su-
preme Court under section 261.
………………………………..
Signature of the declarant
………………………………..
Pemranent Account No.
………………………………..
Address of the assessee
Verification
I, ……………………………….. do hereby declare that to the best of my knowledge and belief what is stated
above is correct, complete and is truly stated.
I further declare that I am making the declaration in my capacity as……….and that I am competent to make
this declaration and verify it.
Verified today the………………….date of………….. ……
Place………………
………………………………..
Signature of the declarant
Notes :
1. The declaration should be in duplicate when it is furnished to theDeputy Commissioner (Appeals) or
the Commissioner (Appeals) and in triplicate when it is furnished to the Appellate Tribunal.
2. *Mention the capacity in which the declaration is made.
3. **Delete whichever is not applicable.
4. ***Mention the designation of the officer or authority to whom or to which the declaration is fur-
nished.
5. Give complete postal address. Where the declarant is not the assessee, also give the complete postal
address of the assessee.