Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court - Section 158AA

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....cable with effect from 1st April 2022 (1) Notwithstanding anything contained in this Act, * where the Commissioner or Principal Commissioner is of the opinion that any question of law arising in the case of an assessee for any assessment year ( "relevant case") is identical with a question of law arising in his case for another assessment year ("other case"), which is pendin....

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....al Commissioner shall direct the Assessing Officer to make an application under section 158AA(1) - only if an acceptance is received from the assessee to the effect that the question of law in the other case is identical to that arising in the relevant case; and - in case no such acceptance is received, the Commissioner or Principal Commissioner shall proceed in accordance with the provisions ....