- Shweta Verma
March 24, 2026
Form 117 - Form of declaration regarding identical question of law pending before the High Court
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Form 117 is prescribed for making a declaration by an assessee claiming that a question of law arising in the assessee’s case for a particular assessment year is identical to a question of law already pending before the High Court or the Supreme Court in the assessee’s own case for another assessment year. This declaration allows taxpayers to avoid repeated litigation on the same legal issue.
https://www.incometaxindia.gov.in/documents/d/guest/form-117-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
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