Section 376
Section 376: procedure where an identical question of law is pending (Department's side)
Section 376 is the mirror image of section 375, but from the Department's side. Where a "collegium" of senior income-tax officers is of the view that a question of law in an assessee's case is identical to one already pending, in the assessee's favour, before a High Court or Supreme Court, the Department can hold off filing its own appeal and instead apply for permission to appeal later, once the pending question is finally decided.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
When the collegium can hold back a departmental appeal
This applies where the collegium is of the opinion that a question of law arising in an assessee's case for a tax year (the "relevant case") is identical to a question of law arising in that assessee's case for another year, or in another assessee's case for any year, and that question is pending - in the assessee's favour - before the jurisdictional High Court (under section 260A of the Income-tax Act, 1961 or section 365 of this Act), the Supreme Court (under section 261 of the 1961 Act or section 367 of this Act), or in a reference or Special Leave Petition on the same point (the "other case").
In that situation, the collegium may decide, and inform the Principal Commissioner or Commissioner, not to file an appeal at that stage to the Appellate Tribunal under section 362(2), or to the jurisdictional High Court under section 365(2), against the order in the relevant case.
Filing an application to keep the option open
On receiving the collegium's communication, the Principal Commissioner or Commissioner must direct the Assessing Officer to apply to the Appellate Tribunal or jurisdictional High Court, in the prescribed form, stating that an appeal on the question of law in the relevant case may be filed once the question of law becomes final in the other case.
This application must be filed within one hundred and twenty days from the date of receipt of the order of the Joint Commissioner (Appeals), Commissioner (Appeals) or Appellate Tribunal.
The Principal Commissioner or Commissioner directs the Assessing Officer to make the application if the assessee accepts that the question of law is identical; if no such acceptance is received, the Department proceeds with a normal appeal under section 362(2) or 365(2)(b) instead.
Appealing once the other case is finally decided
If the order in the relevant case is not in conformity with the final decision on the question of law in the other case, the Principal Commissioner or Commissioner may direct the Assessing Officer to appeal to the Appellate Tribunal or jurisdictional High Court against that order, with the rest of the appeals/revisions provisions applying accordingly.
Such an appeal must be filed within sixty days (to the Appellate Tribunal) or one hundred and twenty days (to the High Court), from the date the order of the jurisdictional High Court or Supreme Court in the other case is communicated to the Principal Commissioner or Commissioner having jurisdiction over the relevant case, as per the Board's procedure.
What is a "collegium"
For this section, "collegium" means a collegium comprising two or more Chief Commissioners or Principal Commissioners or Commissioners, as specified by the Board.
Frequently asked questions
What is a collegium under Section 376?
A collegium comprising two or more Chief Commissioners, Principal Commissioners or Commissioners, as specified by the Board, which decides whether the Department should hold back an appeal pending an identical, assessee-favourable question of law elsewhere.
How long does the Department have to appeal once the pending case is finally decided against it?
Sixty days to appeal to the Appellate Tribunal, or one hundred and twenty days to appeal to the High Court, from the date the final order in the other case is communicated to the Commissioner with jurisdiction over the relevant case.
Related sections
Want this applied to your actual filing, not just explained?
Get help with your income-tax appeal strategyLast updated 9 September 2026