The Finance Act, 2022 has inserted a new Section 158AB which can be explained as below:

1. The Sec is applicable in a case of an assessee wherein the question of law arising from an order of Commissioner (Appeals) or the ITAT for a particular assessment year is identical to a question of law that is pending before jurisdictional High Court or the Supreme Court in assessee’s own case or in the case of any other assessee.

2. So In order to avoid duplicity of appeal before judicial forums, based on the communication from Principal Commissioner or Commissioner, the assessing officer shall not file an appeal before the High Court or the ITAT.

3. The Assessing Officer (AO) shall instead file an application to the jurisdictional High Court or the ITAT that the appeal may be filed when the decision on such question of law, in the other case, becomes final.

What is Form 8A?

1. To notify form for making the above mentioned application by the AO, the CBDT has made the amendments to the Income-tax Rules 1962 vide Income-tax (22nd Amendment) Rules, 2022.

2. The CBDT has renumbered the existing Rule 16 as Rule 15A and inserted a new Rule 16. The new Rule 16 provides that the application, required to be made before the ITAT/High Court, shall be made in Form No. 8A by the AO.

3. Form 8A seeks the following details from the Assessing Officer:

(a) Appellant’s Personal Information;
(b) Respondent’s Personal Information;
(c) Case Details, such as Assessment Year, total income declared, details of order against which appeal is deferred, etc.;
(d) Questions of Law for which appeal is deferred;
(e) Details of other cases on the basis of which appeal is deferred; and
(f) Due date for filing of application as per section 158AB(2).