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        Income Tax

        Streamlining procedure for SLP proposals.

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        SLP submission timelines tightened; certified High Court orders and complete Proforma B must accompany timely feasibility opinions and comments. The Board mandates that SLP proposals be forwarded within 30 days of the High Court judgment, with a fully completed Proforma B, certified checklist and all annexures; Standing Counsels must file the certified High Court copy with an opinion on SLP feasibility within seven days of judgment without awaiting CCIT/CIT direction. The Board prescribes uniform circulation of xeroxed SLPs and parawise comments among Board, CCIT, AGA and CAS and requires parawise and rejoinder comments to be furnished promptly to enable counter and rejoinder affidavits; dasti service must include a supporting affidavit.
                          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.

                                SLP submission timelines tightened; certified High Court orders and complete Proforma B must accompany timely feasibility opinions and comments.

                                The Board mandates that SLP proposals be forwarded within 30 days of the High Court judgment, with a fully completed Proforma B, certified checklist and all annexures; Standing Counsels must file the certified High Court copy with an opinion on SLP feasibility within seven days of judgment without awaiting CCIT/CIT direction. The Board prescribes uniform circulation of xeroxed SLPs and parawise comments among Board, CCIT, AGA and CAS and requires parawise and rejoinder comments to be furnished promptly to enable counter and rejoinder affidavits; dasti service must include a supporting affidavit.


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