Deferral of appeals under identical question of law permitted; deferred grounds to be litigated after a favourable decision for Revenue. Guidelines clarify that collegiums under Section 158AB will apply extant CBDT monetary thresholds and exceptions when deciding deferral of appeals. If Section 158AB applies to a single ground exceeding the threshold, filing may be deferred in Yo and pursued in Yf after a favourable decision in the other case. For multiple grounds, defer applicable grounds and file residual grounds in Yo; deferred grounds must be filed in Yf irrespective of monetary limits once Revenue obtains a favourable final decision. Judicial finality for Revenue in the other case requires contesting the relevant case on merits irrespective of thresholds; if the other case is adverse and not accepted, it may be contested on merits irrespective of limits.