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of <h1>Senior tax collegium can defer filing appeals on identical legal questions; AO must apply within 120 days; appeal timelines apply</h1> Where a collegium of senior tax commissioners considers a question of law in an assessee's case identical to one pending before a High Court or the Supreme Court in another case, it may direct the Principal Commissioner/Commissioner not to file an appeal immediately. The Principal Commissioner/Commissioner must have the Assessing Officer apply to the Tribunal or High Court stating the appeal may be filed after the other case becomes final; that application must be filed within 120 days of the appellate order. If the assessee does not accept identity, appeal proceedings continue. If the final decision in the other case conflicts with the earlier order, the Principal Commissioner/Commissioner may direct appeal within prescribed 60/120-day periods.
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