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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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Identical question of law pauses lower tax appeals pending higher court resolution to avoid repetitive litigation.</h1> 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.
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