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<h1>Tax Appeals Reform: Preventing Redundant Litigation Through Strategic Judicial Deferral Mechanism Under Clause 376</h1> A new provision in the Income Tax Bill, 2025, Clause 376 aims to streamline tax appeals by preventing repetitive litigation when identical legal questions are pending before higher courts. The clause empowers a collegium to defer appeals on legal issues already under judicial consideration, ensuring judicial efficiency and reducing unnecessary litigation. It applies to cases involving the same or different assessees, with specific procedural mechanisms for filing and accepting such deferral applications.