Identical question procedure: deferral and preservation of departmental appeals pending a controlling higher court decision.

The provision creates an administrative mechanism where a Board specified collegium may determine that an identical question of law is pending in another case before a High Court or the Supreme Court and, on that basis, direct restraint from immediate departmental appeal while requiring a prescribed application to preserve the right to appeal later; if the assessee accepts identity the Assessing Officer files the application, otherwise the department proceeds with ordinary appeals, and subsequent appeals may be filed if the higher court decision does not sustain the earlier favourable order.

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