Identical question of law pauses lower tax appeals pending higher court resolution to avoid repetitive litigation. Mechanism permits a collegium to direct that appeals not be filed in a relevant tax case when an identical question of law is pending before a High Court or the Supreme Court; instead the Principal Commissioner or Commissioner directs the Assessing Officer to apply to defer the appeal until the question becomes final. Assessee acceptance governs whether a deferral application is filed; if no acceptance, departmental appeal proceeds. Time limits are prescribed for filing the deferral application and for subsequent appeals if the final decision differs.