By and large it is now settled that Commissioner (Appeals) or the Tribunal or the Court is not obliged to keep a matter in abeyance only for the reason that one of the parties before it is in appeal on the identical question
/issue for another year or in another case barring any claim/declaration made under section 158A by the taxpayer in regard to pending question of law before any Court. This has been so emphasised by the Tribunal in (2022] 95 ITR (Trib) 549 (ITAT[Luck]
