Identical question of law stays appellate filing until higher court decision, with prescribed application and timelines.

Where a collegium finds an identical question of law pending before a High Court or the Supreme Court, it may direct the Principal Commissioner or Commissioner not to file an immediate appeal; the Principal Commissioner or Commissioner must instead direct the Assessing Officer to apply to the Appellate Tribunal or High Court to defer the appeal until the higher court's decision is final, subject to prescribed forms and filing timelines, and must proceed with appeal if the assessee does not accept identity of the question.

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