Form 8, Download Income Tax Form 8 in PDF Format

FORM NO. 8 Declaration of pending identical question of law. FORM NO. 8 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.

(1) The declaration referred to in sub-section (1) of section 158A shall be in Form No. 8 and shall be verified in the manner indicated therein.

(2) The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in sub-rule (2) of rule 45.

(3) The declaration referred to in sub-rule (1) shall,—

(a)  in a case where it is furnished to the Deputy Commissioner (Appeals) or the Commissioner (Appeals), be in duplicate, and

(b)  in a case where it is furnished to the Appellate Tribunal, be in triplicate

FORM NO. 8

[See rule 16]

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 judgment 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 Supreme Court under section 261.

 

Signature of the declarant

Permanent 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__________day of

Place:

Signature of the declarant

 

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