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  • Declaration Under Section 18C (1) of The Wealth-Tax Act, 1957

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    kinnari bhuta
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    1. This document is a declaration form under Section 18C(1) of the Wealth Tax Act of 1957. It is to be completed by an assessee claiming that an identical question of law is pending before the High Court or Supreme Court. 2. The declarant must provide details of the pending legal question, including the relevant assessment year and copies of documents from the High Court or Supreme Court case. 3. The declarant agrees to not raise the same legal question in their own case if the appellate authority applies the ruling on the question of law from the referenced High Court or Supreme Court case.

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    Declaration under section 18C(1) of the Wealth-tax Act, 1957

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    1. This document is a declaration form under Section 18C(1) of the Wealth Tax Act of 1957. It is to be completed by an assessee claiming that an identical question of law is pending before the High Court or Supreme Court. 2. The declarant must provide details of the pending legal question, including the relevant assessment year and copies of documents from the High Court or Supreme Court case. 3. The declarant agrees to not raise the same legal question in their own case if the appellate authority applies the ruling on the question of law from the referenced High Court or Supreme Court case.

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    43 views1 page

    Declaration Under Section 18C (1) of The Wealth-Tax Act, 1957

    Uploaded by

    kinnari bhuta
    1. This document is a declaration form under Section 18C(1) of the Wealth Tax Act of 1957. It is to be completed by an assessee claiming that an identical question of law is pending before the High Court or Supreme Court. 2. The declarant must provide details of the pending legal question, including the relevant assessment year and copies of documents from the High Court or Supreme Court case. 3. The declarant agrees to not raise the same legal question in their own case if the appellate authority applies the ruling on the question of law from the referenced High Court or Supreme Court case.

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    of 1

    FORM DB

    [See rule 4C]


    Declaration under section 18C(1) of the Wealth-tax Act, 1957 to be made by an assessee claiming that
    identical question of law is pending before the High Court or the Supreme Court
    I, ...............................................................................................................................................................,. son/
    [Name in full in block letters]
    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 27
    Supreme Court on an appeal under section 29 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 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 or the
    Supreme Court under section 27 or in appeal before the Supreme Court under section 29.
    .....................................................................
    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 ............... 19 ................
    Place ........................... ......................................................................
    Signature of the declarant
    Notes :
    1. The declaration should be in duplicate when it is furnished to the Deputy 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 and verification 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 furnished.
    5. Give complete postal address. Where the declarant is not the assessee, also give the complete postal address of
    the assessee.

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