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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XVIII APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
B.—Special provisions for avoiding repetitive appeals
(1) Irrespective of anything contained in this Act, where an assessee claims that—
Section 375 of Income Tax Act - Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
Section 376 of Income Tax Act - Procedure where an identical question of law is pending before High Courts or Supreme Court
Section 377 of Income Tax Act - Revision of orders prejudicial to revenue
Section 378 of Income Tax Act - Revision of other orders
Section 379 of Income Tax Act - Dispute Resolution Committee
