U/S 261 of the Income Tax 1961 - Finance Minister's directions on filing of SLP in Supreme Court - Drafting of SLP & framing proper substantial question of law
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Substantial Question of Law: ensure precise drafting and departmental assistance when proposing special leave petitions. Directives mandate that the Substantial Question of Law be clearly drafted to reflect the statutory controversy as raised in the courts below; field officers must assist law officers and drafting counsel. When drafting is assigned by the Central Agency Section, the CIT/DIT must provide assistance, vet and approve the final SLP draft by e-mail within two days, and coordinate with nodal officers. For matters admitted and converted to civil appeals, the CIT/DIT must prepare a factual/legal brief once the case appears in the advance cause list and send a soft copy to the Directorate within fifteen days.
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.
Substantial Question of Law: ensure precise drafting and departmental assistance when proposing special leave petitions.
Directives mandate that the Substantial Question of Law be clearly drafted to reflect the statutory controversy as raised in the courts below; field officers must assist law officers and drafting counsel. When drafting is assigned by the Central Agency Section, the CIT/DIT must provide assistance, vet and approve the final SLP draft by e-mail within two days, and coordinate with nodal officers. For matters admitted and converted to civil appeals, the CIT/DIT must prepare a factual/legal brief once the case appears in the advance cause list and send a soft copy to the Directorate within fifteen days.
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