The High Court allowed the revenue’s application filed under section 158AB to defer filing an appeal for the current assessment year. This was on the ground that an identical question of law concerning the same assessee for a previous assessment year was already pending before the High Court. Since the assessee had issued a letter of acceptance confirming the identity of the legal question and consenting to the procedure, the Court permitted the revenue to file its appeal after the decision in the pending case is delivered. (AY. 2017-18)