Identical question of law procedure allows revenue to defer filing appeals pending final Supreme Court decision. The Commissioner or Principal Commissioner may, where an identical question of law is pending before the Supreme Court in another case decided in the assessee's favour, direct the Assessing Officer to apply to the Appellate Tribunal within sixty days to defer filing an appeal until the Supreme Court's decision becomes final, provided the assessee accepts identity of the question; if no acceptance is received, ordinary appeal provisions apply, and inconsistent Commissioner (Appeals) orders may be appealed to the Appellate Tribunal within sixty days of communication of the Supreme Court's order.