Deferred appeal filing based on identical question of law and pending other case details under the prescribed tax form. Form No. 118 prescribes the particulars required for an application to defer filing of an appeal where the question of law in the relevant case is identical with a question of law pending in another case. It requires details of the parties, the tax year, the impugned order, the jurisdictional Assessing Officer, the due date for filing, the question of law, tax effect, and particulars of the other pending case on which deferment is based. The declaration certifies identity of the question of law and pending status before the specified forum, with verification, signature, and notes on form requirements.