- Shweta Verma
March 24, 2026
Form 118 - Application for deferment of filing of appeal on identical question of law.
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Form 118 is for making an application for deferment of filing an appeal before the High Court or the Income-tax Appellate Tribunal where a question of law arising in a case is identical to a question of law already pending before the High Court or the Supreme Court in another case. It enables the Income-tax Department to defer filing of appeal at the current stage, and to file it later after the identical legal issue is finally decided.
https://www.incometaxindia.gov.in/documents/d/guest/form-118-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
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