Where a taxpayer applies for alternative dispute resolution in an income year and the Deputy Commissioner of Taxes for that income year files an appeal with the Appellate Tribunal or the Commissioner of Taxes sends a reference to the High Court Division, and in the appeal, if no decision to that effect is passed by the Tribunal or, as the case may be, the High Court Division, the proceedings in respect of the said appeal or reference shall be stayed for the time being pending disposal of the application for alternative dispute resolution.
