Avoiding repetitive appeals: collegium may defer departmental appeals where identical legal questions are pending, subject to assessee acceptance. Where a collegium of senior tax commissioners considers a legal question in a taxpayer's assessment identical to one pending before a High Court or the Supreme Court, it may direct the Principal Commissioner or Commissioner not to file an immediate appeal to the Appellate Tribunal or the High Court. The Principal Commissioner or Commissioner must then direct the Assessing Officer to apply to the Tribunal or High Court that an appeal on that question may be filed once the other case is finally decided; this step requires the assessee's acceptance that the questions are identical, and if final decisions differ the department may later file appeals within prescribed time limits.