Litigation management centralisation: CIT(J) as nodal officer to ensure uniform departmental legal positions and coordinated appeals. The instruction designates the Commissioner of Income-tax (Judicial) CIT(J) as the regional nodal officer responsible for ensuring uniform departmental positions on the Income-tax Act, 1961, supervising litigation management, coordinating High Court appeals and counsel inputs, identifying and bunching appeals with common questions of law, processing Central Scrutiny Reports (CSRs) and liaising with collegiums, Technical Units and monitoring systems such as LIMBS and e-Office for database management and MIS generation.
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Litigation management centralisation: CIT(J) as nodal officer to ensure uniform departmental legal positions and coordinated appeals.
The instruction designates the Commissioner of Income-tax (Judicial) CIT(J) as the regional nodal officer responsible for ensuring uniform departmental positions on the Income-tax Act, 1961, supervising litigation management, coordinating High Court appeals and counsel inputs, identifying and bunching appeals with common questions of law, processing Central Scrutiny Reports (CSRs) and liaising with collegiums, Technical Units and monitoring systems such as LIMBS and e-Office for database management and MIS generation.
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