Collegium review of appeals enables withdrawal of prosecutable-deficient High Court tax appeals to curb frivolous litigation. Extension of the collegium mechanism requires regional collegia, including the jurisdictional CCIT and nominated senior officers, to review all appeals pending before High Courts and identify those that are not prosecutable for withdrawal or to be marked as not pressed. Pr. CCITs must prepare an accurate list of pending appeals in consultation with High Court registries and standing counsels, present cases for review, and submit an action-taken report and monthly statements in the prescribed annexed format detailing appeals reviewed and appeals withdrawn or not pressed.
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.
Collegium review of appeals enables withdrawal of prosecutable-deficient High Court tax appeals to curb frivolous litigation.
Extension of the collegium mechanism requires regional collegia, including the jurisdictional CCIT and nominated senior officers, to review all appeals pending before High Courts and identify those that are not prosecutable for withdrawal or to be marked as not pressed. Pr. CCITs must prepare an accurate list of pending appeals in consultation with High Court registries and standing counsels, present cases for review, and submit an action-taken report and monthly statements in the prescribed annexed format detailing appeals reviewed and appeals withdrawn or not pressed.
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