https://www.taxtmi.com/acts?id=51921 Mechanism permits a collegium to direct that appeals not be filed in a relevant tax case when an identical question of law is pending before a High Court or the Supreme Court; instead the Principal Commissioner or Commissioner directs the Assessing Officer to apply to defer the appeal until the question becomes final. Assessee acceptance governs whether a deferral application is filed; if no acceptance, departmental appeal proceeds. Time limits are prescribed for filing the deferral application and for subsequent appeals if the final decision differs. en-us Thu, 14 Aug 2025 18:10:23 +0530 Fri, 05 Sep 2025 18:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51921 Mechanism permits a collegium to direct that appeals not be filed in a relevant tax case when an identical question of law is pending before a High Court or the Supreme Court; instead the Principal Commissioner or Commissioner directs the Assessing Officer to apply to defer the appeal until the question becomes final. Assessee acceptance governs whether a deferral application is filed; if no acceptance, departmental appeal proceeds. Time limits are prescribed for filing the deferral application and for subsequent appeals if the final decision differs. Act-Rules Income Tax Thu, 14 Aug 2025 18:10:23 +0530 https://www.taxtmi.com/acts?id=51921