Income Tax Form 117: Declaration for Pending Question of Law before HC/SC

Form 117 under the Income-tax Act, 2025 enables an assessee to declare that a question of law arising in their case is identical to one already pending before the High Court or Supreme Court for another tax year. This optional mechanism aims to avoid repetitive litigation and ensure consistency in judicial outcomes. The declaration can be filed before the Assessing Officer or appellate authority handling the current case, along with relevant supporting documents. Once accepted, the assessee agrees not to raise the same legal issue again in appeal and is bound by the final decision of the higher court. However, proceedings in the pending case may continue, with orders later amended to align with the final judgment. The form enhances efficiency, reduces litigation costs, and promotes uniform application of law, making it a significant tool for streamlined tax dispute resolution.

Income Tax Department
Ministry of Finance, Government of India

FAQs on Income Tax Form: Declaration under section 375(1) of Income Tax Act, 2025 to be made by an assessee claiming that identical question of law is pending before the High Court or Supreme Court

Form of declaration regarding identical question of law pending before the High Court or Supreme Court

Q1: What is Form 117?

Ans: 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.

Q2: Who should file Form 117?

Ans: Form 117 may be filed by an assessee where:

• A question of law arising in the assessee’s case is pending before the Assessing Officer or an appellate authority, and
• An identical question of law in the assessee’s own case for another assessment year is pending before the High Court or the Supreme Court.

Q3: Is filing of Form 117 mandatory?

Ans: No. Form 117 is optional. It is filed only if the assessee chooses to claim the benefit of having the pending case decided in conformity with the final decision of the High Court or Supreme Court on the identical question of law.

Q4: Before whom should Form 117 be filed?

Ans: Form 117 may be filed before:

• the Assessing Officer, or
• the appellate authority (Joint Commissioner of Income tax (Appeals), Commissioner of Income tax (Appeals), or Income-tax Appellate Tribunal),

before whom the relevant case is pending.

Q5: In how many copies should Form 117 be furnished?

Ans:

• Form 117 must be furnished in duplicate when filed before Joint Commissioner of Income tax (Appeals), Commissioner of Income tax (Appeals)
• It must be furnished in triplicate when filed before the Appellate Tribunal.

Q6: What details are required to be furnished in Form 117?

Ans:

Form 117 requires the assessee to furnish:

• Information of the assessee
• Details of the relevant case before the Assessing officer or appellate authority
• Details of pendency of other case at High Court/Supreme Court
• Declaration that pending question(s) of law in relevant case are identical to other case

Q7: What documents are required to be enclosed with Form 117?

Ans:

Depending on the stage of litigation, the assessee must enclose:

• A copy of the statement of the case and the question(s) of law referred to the High Court or Supreme Court; or
• A copy of the judgment of the High Court and the grounds of appeal filed before the Supreme Court, as applicable.

Q8: What is the effect of acceptance of Form 117 by the authority?

Ans:

Once the declaration made in Form 117 is admitted by the Assessing Officer or appellate authority:

• The assessee shall not be entitled to raise the identical question of law in appeal for the relevant case, and
• The assessee agrees to be bound by the final decision of the High Court or Supreme Court on that question of law.

Q9: Does acceptance of Form 117 stop the proceedings in the pending case?

Ans:

No.

Acceptance of Form 117 does not prevent the Assessing Officer or appellate authority from:

• Passing an order disposing of the relevant case without waiting for the final decision of the High Court or Supreme Court.

However, once the decision on the identical question of law becomes final, the order shall be amended to conform to that decision.

Q10: Can the assessee raise the same question of law later in appeal?

Ans:

No.

After the declaration in Form 117 is admitted, the assessee cannot raise the same question of law in appeal or reference proceedings in respect of the relevant case.

Q11: Who should sign and verify Form 117?

Ans:

Form 117 must be:

• Signed and verified by the person authorised to sign and verify the return of income under section 265, as applicable to the assessee.

Q12: Can Form 117 be revised after submission?

Ans:

No.

Once Form 117 is furnished and acted upon, it cannot be revised or withdrawn.

Q13: Why is Form 117 important?

Ans:

Filing Form 117:

• Avoids repetitive litigation on identical questions of law,
• Ensures consistency in application of judicial decisions,
• Reduces compliance burden and legal costs for the assessee, and
• Supports efficient and non-adversarial dispute resolution under the Income-tax Act, 2025.

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Income Tax Form 117: Guidance Note on Income Tax Form: Declaration under section 375(1) of Income Tax Act, 2025 to be made by an assessee claiming that identical question of law is pending before the High Court or Supreme Court

Form of declaration regarding identical question of law pending before the High Court or Supreme Court

Purpose

Form No. 117 is prescribed for making a declaration under section 375(1) of the Act by an assessee claiming that a question of law arising in the assessee’s case 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 tax year.

The declaration enables the assessee to request that the relevant case pending before the Assessing Officer or appellate authority be decided in conformity with the final decision of the High Court or Supreme Court on the identical question of law, thereby avoiding repetitive litigation on the same issue.

Who Should File

Form No. 117 may be furnished by an assessee where:

• A question of law arising in the assessee’s case is pending before the Assessing Officer or an appellate authority, and
• An identical question of law in the assessee’s own case for another tax year is pending before the High Court or the Supreme Court.

The declaration is filed before the authority before whom the relevant case is pending.

Structure of Form

Form No. 117 broadly consists of the following parts:

1. Part A – Personal Information of the Assessee

2. Part B – Details of the relevant case before the Assessing Officer or Appellate Authority

3. Part C – Details of pendency of other case before the High Court or Supreme Court

4. Part D – Declaration regarding identical question of law

5. Verification

These sections capture the necessary details relating to the assessee, the pending proceedings and the identical question of law.

What are the documents required to file the Form

The following documents may be required to be furnished as annexures to Form No. 117:

1. Copy of the statement of the case.

2. Copy of the question(s) of law referred to the High Court or Supreme Court.

3. Copy of the judgment of the High Court, where applicable.

4. Copy of the grounds of appeal filed before the Supreme Court, where applicable.

Depending on the stage of litigation, either the documents relating to reference proceedings or the documents relating to appeal before the Supreme Court are required to be attached.

What is the process flow of filing Form

The process flow broadly involves the following steps:

1. The assessee prepares Form No. 117 by furnishing the required information relating to the assessee, the relevant pending case and the identical question of law pending before the High Court or the Supreme Court.

2. The assessee attaches the relevant documents supporting the pendency of the identical question of law before the High Court or Supreme Court.

3. The completed form is furnished before the Assessing Officer or the appellate authority before whom the relevant case is pending.

4. The authority examines whether the conditions specified under section 375 are satisfied.

5. If the declaration is admitted, the authority records the acceptance of the declaration and proceeds with the case in accordance with the provisions of section 375.

Outcome of Processed Form

Upon acceptance of the declaration made in Form No. 117:

• The assessee shall not be entitled to raise the identical question of law in appeal in the relevant case.
• The assessee agrees to be bound by the final decision of the High Court or Supreme Court on that question of law.
• The order passed in the relevant case may subsequently be amended to conform to the final judicial decision on the identical question of law.

Acceptance of the declaration does not prevent the authority from disposing of the pending case without waiting for the final decision of the High Court or Supreme Court.

Common Changes made across Forms

1. To make Forms system-friendly and enable e-filing and uploading, certain anomalies found due to grouping of Name, Designation, Address, PAN and Aadhaar number have been separated into different boxes.

2. Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.

3. Sections, Clauses and Schedules changes as per the Income-tax Act, 2025.

4. Currency symbol “Rs.” has been replaced with “₹”.