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<h1>Timely Filing of Counter Affidavits and Briefing Panel Advocates: New Responsibilities for Commissioners in Supreme Court Appeals.</h1> The circular addresses the need for timely filing of counter affidavits and briefing of panel advocates in cases where assessees appeal to the Supreme Court. It emphasizes the responsibility of Commissioners to forward necessary documents to the Board promptly, as they are the respondents in such appeals. The specific instructions for Commissioners, including monitoring cases via the Supreme Court's online cause list, ensuring timely communication with the Board, and utilizing a Special Monitoring Cell for liaison and follow-up. The circular aims to prevent delays that could result in favorable court orders for the assessees.