Work allocation for tax appellate representation assigns senior representatives to high value, search related and special bench appeals. Allocation of representation distinguishes matters to be argued by CIT (DRs) - including core search/block assessment appeals, appeals before special or third member benches, appeals under section 263, scam related matters and other high value appeals - from those to be handled by Sr. DRs. The CCIT may reassign cases for administrative reasons. Both CIT (DRs) and Sr. DRs must submit monthly performance reports in the prescribed proformas detailing categories of cases represented and adjournments sought.
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.
Work allocation for tax appellate representation assigns senior representatives to high value, search related and special bench appeals.
Allocation of representation distinguishes matters to be argued by CIT (DRs) - including core search/block assessment appeals, appeals before special or third member benches, appeals under section 263, scam related matters and other high value appeals - from those to be handled by Sr. DRs. The CCIT may reassign cases for administrative reasons. Both CIT (DRs) and Sr. DRs must submit monthly performance reports in the prescribed proformas detailing categories of cases represented and adjournments sought.
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