Substantial Question of Law: High Court appeals require clear SQL framing, rigorous scrutiny reports and strict SOP timelines. Instructions prescribe an SOP for filing appeals to the High Court under section 260A, assigning the CCIT authority to decide contesting ITAT orders after considering scrutiny reports and recommendations from CIT and Range Head, and requiring the CIT to ensure timely filing and follow up. Annexure I sets a detailed timeline for each stage from receipt of ITAT order to filing; Annexure II prescribes a multi part scrutiny report to identify issues, tax effect and any Substantial Question of Law; judicial folder management, vetting of appeal memos, coordination with Standing Counsel, and monitoring registers and quarterly reporting are mandated.
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Provisions expressly mentioned in the judgment/order text.
Substantial Question of Law: High Court appeals require clear SQL framing, rigorous scrutiny reports and strict SOP timelines.
Instructions prescribe an SOP for filing appeals to the High Court under section 260A, assigning the CCIT authority to decide contesting ITAT orders after considering scrutiny reports and recommendations from CIT and Range Head, and requiring the CIT to ensure timely filing and follow up. Annexure I sets a detailed timeline for each stage from receipt of ITAT order to filing; Annexure II prescribes a multi part scrutiny report to identify issues, tax effect and any Substantial Question of Law; judicial folder management, vetting of appeal memos, coordination with Standing Counsel, and monitoring registers and quarterly reporting are mandated.
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