Direct appeal procedure under Section 260A requires dedicated cells to coordinate filings and monthly reporting. Section 260A provides for direct appeals to the High Court and requires each Chief Commissionerate to establish a High Court Cell under the CCIT to coordinate filing and monitoring of appeals. The Cell will use existing field manpower, include Inspectors under the Addl. CIT/JCIT and an Addl. CIT/DCIT (Judicial) with specified infrastructural facilities, and maintain records of standing counsel performance. CCITs will determine regional modalities. A monthly report listing all cases appealed to the High Court with facts and tax effect must be submitted to the Board by the tenth of each month.