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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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152II.Stay of proceeding in case of pending appeal or reference at Appellate Tribunal or High Court Division: 

Where an assessee has filed an application for ADR for any income year and for the same income year, the Deputy Commissioner of Taxes has filed an appeal before the Appellate Tribunal or the Commissioner has made a reference before the High Court Division and no decision has been made in that respect by the Appellate Tribunal or High Court Division as the case may be, the proceeding of such appeal or reference shall remain stayed till disposal of the application for ADR.