Regarding Standard Operating Procedure on filing of Appeals/Special Leave Petitions by the Income Tax Department in the Supreme Court and related matters
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Timely filing of Special Leave Petitions required to ensure prompt appellate processing and compliance with prescribed timelines. A zero-delay regime mandates fixed timelines and institutional mechanisms for filing appeals and Special Leave Petitions: CCITs must create High Court Cells to collect and transmit orders, CITs must promptly assess judgments for substantial questions of law, prepare Proforma B with required documents, and forward proposals to the Directorate (L&R) for timely processing, vetting by the Ministry of Law and final filing; delays must be justified and quarterly monitoring reports submitted.
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.
Timely filing of Special Leave Petitions required to ensure prompt appellate processing and compliance with prescribed timelines.
A zero-delay regime mandates fixed timelines and institutional mechanisms for filing appeals and Special Leave Petitions: CCITs must create High Court Cells to collect and transmit orders, CITs must promptly assess judgments for substantial questions of law, prepare Proforma B with required documents, and forward proposals to the Directorate (L&R) for timely processing, vetting by the Ministry of Law and final filing; delays must be justified and quarterly monitoring reports submitted.
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