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of <h1>Section 158AB allows tax authorities to delay appeals when identical legal questions are pending in higher courts</h1> Section 158AB of the Income Tax Act, 1961 establishes a procedure to avoid repetitive appeals when identical questions of law are pending before higher courts. When a collegium determines that a legal question in an assessee's case is identical to one pending before the High Court or Supreme Court in another case, it may direct tax authorities not to file appeals at that stage. The assessee must accept that the questions are identical. If the final decision in the other case is unfavorable, authorities can then file appeals within specified time limits of sixty days to the Appellate Tribunal or one hundred twenty days to the High Court.
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