Selective filing of appeals: limit departmental appeals, defer to CIT(A) factual findings unless perverse, and enforce review reporting. Mandate selective filing of appeals: appeals to appellate tribunals must be filed only after careful scrutiny, complying with existing instructions on monetary limits and accepting CIT (Appeals) findings of fact unless perverse. CCITs/DGITs must perform monthly reviews of appeals on questions of fact and samples of others, submit consolidated statistical quarterly review results by the prescribed deadline, and thereafter furnish quarterly reports by the end of the following month.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Selective filing of appeals: limit departmental appeals, defer to CIT(A) factual findings unless perverse, and enforce review reporting.
Mandate selective filing of appeals: appeals to appellate tribunals must be filed only after careful scrutiny, complying with existing instructions on monetary limits and accepting CIT (Appeals) findings of fact unless perverse. CCITs/DGITs must perform monthly reviews of appeals on questions of fact and samples of others, submit consolidated statistical quarterly review results by the prescribed deadline, and thereafter furnish quarterly reports by the end of the following month.
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