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, [Name in full in block letters] 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 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 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 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 20 .
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.