https://www.taxtmi.com/acts?id=40675 Section 158AB allows a collegium of senior tax commissioners to direct that appeals in a relevant case not be filed when an identical question of law is pending in another case before a High Court or the Supreme Court; the Principal Commissioner or Commissioner must then direct the Assessing Officer to make a prescribed application stating that an appeal on that question will be filed after finality in the other case. This deferment requires the assessee's acceptance of identity of issues; absent acceptance, usual appeal steps follow, and if the other case's final decision differs, appeals may be directed and filed in accordance with Board procedure and relevant Parts of Chapter XX. en-us Mon, 28 Mar 2022 14:17:59 +0530 Sat, 02 Apr 2022 10:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40675 Section 158AB allows a collegium of senior tax commissioners to direct that appeals in a relevant case not be filed when an identical question of law is pending in another case before a High Court or the Supreme Court; the Principal Commissioner or Commissioner must then direct the Assessing Officer to make a prescribed application stating that an appeal on that question will be filed after finality in the other case. This deferment requires the assessee's acceptance of identity of issues; absent acceptance, usual appeal steps follow, and if the other case's final decision differs, appeals may be directed and filed in accordance with Board procedure and relevant Parts of Chapter XX. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:17:59 +0530 https://www.taxtmi.com/acts?id=40675