Deferment of appeal filing when identical legal questions are pending in a related higher-court case allows statutory postponement of appeal timing. The form establishes a procedural mechanism to seek deferment of filing an appeal when the question(s) of law in the assessee's case are identical to those pending in a related higher-court case. It requires appellant and respondent details, assessment and order particulars, the precise questions of law and tax effect, particulars of the related case, a certification of identity and pendency before a higher court, and a verification declaration that any subsequent appeal will be filed in accordance with the governing statutory provision.
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.
Deferment of appeal filing when identical legal questions are pending in a related higher-court case allows statutory postponement of appeal timing.
The form establishes a procedural mechanism to seek deferment of filing an appeal when the question(s) of law in the assessee's case are identical to those pending in a related higher-court case. It requires appellant and respondent details, assessment and order particulars, the precise questions of law and tax effect, particulars of the related case, a certification of identity and pendency before a higher court, and a verification declaration that any subsequent appeal will be filed in accordance with the governing statutory provision.
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