Identical question of law procedure: appeals may be deferred pending the final decision in a related case. A collegium of senior revenue officers may decide that a question of law in a taxpayer's assessment is identical to one pending in another case and direct that no appeal be filed at that stage; the Principal Commissioner or Commissioner must then direct the Assessing Officer to apply to the appellate forum stating an appeal will be filed when the other case becomes final, but only if the assessee accepts identity of the question, otherwise normal appeal routes apply.