Departmental View process centralizes tax interpretation to issue consistent guidance and curb litigation across the department. An institutional mechanism requires Regional Technical Committees to filter contentious income tax issues and refer significant matters to a Central Technical Committee (CTC), whose Secretariat researches and formulates a tentative Departmental View. The CTC circulates drafts to RTCs, obtains divisional inputs, resolves conflicts through Member (A&J), and places the final draft before the Board. If approved, the Departmental View will be issued as a Circular u/s 119 for compliance; conflicting High Court decisions render the view inoperative in that jurisdiction while the CTC examines whether to pursue further appeal or legislative change.