Rule 194: Declaration to avoid repeating an identical question of law
Rule 194 sets out how the declaration under section 375(1) is made. Under that section, an assessee whose case raises a question of law identical to one pending in a higher forum in another tax year may declare that, if the final decision in the other case is applied, the question will not be raised again in appeal. The declaration is made in Form No. 117, verified as the form indicates, signed by the person specified in rule 167(3), and furnished in duplicate to the Joint Commissioner (Appeals) or Commissioner (Appeals) or in triplicate to the Appellate Tribunal.
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Rule 194 - Declaration under section 375
(1) The declaration referred to in section 375(1) shall be in Form No. 117, 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 rule 167(3).
(3) The declaration referred to in sub-rule (1) shall, — (a) in a case where it is furnished to the Joint 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.
Rule breakdown
What the rule requires
Form: the declaration referred to in section 375(1) is made in Form No. 117 and verified in the manner indicated in the form.
Signatory: the declaration and its verification are signed by the person specified in rule 167(3).
Copies: duplicate when furnished to the Joint Commissioner (Appeals) or the Commissioner (Appeals); triplicate when furnished to the Appellate Tribunal.
How it fits with section 375
Section 375(1) allows the declaration where a question of law in the assessee’s pending case (the relevant case) is identical to a question of law in the assessee’s own case for another tax year (the other case) that is pending before the High Court or Supreme Court as described in that section.
Under section 375(2) and (3), an appellate authority receiving the declaration calls for a report from the Assessing Officer, may hear the Assessing Officer on request, and then admits or rejects the claim by a written order. Read the full section for the consequences of admission.
Application and exclusions
Section 375(1) allows the declaration to be furnished to the Assessing Officer or to an appellate authority. Rule 194(3) specifies the number of copies only for the Joint Commissioner (Appeals), the Commissioner (Appeals) and the Appellate Tribunal; it does not state a copy requirement for a declaration furnished to the Assessing Officer.
The declaration concerns an identical question of law. It is not a general settlement of all issues in the relevant case, and it is a commitment not to raise that question again if the final decision in the other case is applied.
Practical steps
A typical sequence:
Quick checklist
Before furnishing the declaration:
Example
Hypothetical illustration only — not a real case, and not a prediction of how any authority will decide.
An assessee’s appeal for one tax year before the Commissioner (Appeals) raises a question of law that, for an earlier tax year in the assessee’s own case, is pending in the High Court on appeal. The assessee decides to furnish a declaration in Form No. 117, signed by its authorised signatory, in duplicate. The Commissioner (Appeals) calls for the Assessing Officer’s report and later decides by written order whether the questions are identical.
Key takeaways
Form No. 117
The section 375(1) declaration is made and verified in this form.
Signatory
Signed by the rule 167(3) person.
Copies
Duplicate to the first appellate authority; triplicate to the Tribunal.
Practical checklist
- Confirm that the questions of law are identical.
- Furnish the correct number of copies.
- Keep the authority’s written order.
Avoid
- Do not treat the declaration as resolving other issues in the appeal.
- Do not file a declaration unless you accept its consequence of not raising the question again.
FAQs
Which form is used for a declaration under section 375?
Form No. 117, verified in the manner indicated in the form.
How many copies must be furnished?
Two copies before the Joint Commissioner (Appeals) or Commissioner (Appeals), and three copies before the Appellate Tribunal.
Is the claim automatically accepted once the declaration is filed?
No. Under section 375(3) the Assessing Officer or appellate authority admits or rejects the claim by written order after considering whether the questions of law are identical.
Can the declaration cover a question pending in another assessee’s case?
Section 375(1) refers to a question of law arising in the assessee’s own case for another tax year. Check the section for the exact conditions.
Glossary
- Relevant case
- The assessee’s case pending before the Assessing Officer or appellate authority in which the declaration is made (section 375(1)).
- Other case
- The assessee’s case for another tax year in which the identical question of law is pending in a higher forum (section 375(1)).
- Duplicate / triplicate
- Two or three copies of the declaration, depending on the authority to which it is furnished.