Procedure where an identical question of law is pending before HC or SC - Section 158AB

Procedure for identical question of law: defer appeals until the other case's legal question is finally decided.

Where an identical question of law is pending before the High Court or Supreme Court, a designated collegium may direct that no appeal be filed immediately; the Principal Commissioner or Commissioner must then direct the Assessing Officer to apply in form 8A to the ITAT or High Court to defer the appeal until the other case's question of law is finally decided. Deferment requires the assessee's acceptance that the questions are identical, failing which the usual appeal route is to be pursued, and if the relevant case's order later conflicts with the final decision, an appeal may be directed within prescribed time limits.