CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Meera Exports Ltd claims that a question of law in its assessment for one tax year is identical with one pending before the High Court in an appeal under section 365 for another year of the same company. It files a declaration under section 375 of the Income-tax Act, 2025 before the Commissioner (Appeals), who admits the claim. Which statement is correct?

After admission, the appellate authority may dispose of the relevant case without awaiting the other case's final decision, and that decision is later applied by amending the order if necessary. The assessee cannot raise the question further, and the admission order is final under section 375.

1. AThe assessee may still raise the question of law in a later appeal before the High Court
2. BThe order admitting or rejecting the claim can be challenged in appeal or revision
3. CThe Commissioner (Appeals) must wait for the final decision in the other case before disposing of the relevant case
4. DThe appellate authority may dispose of the relevant case without awaiting the final decision, and the final decision is later applied, with amendment if neededCorrect