Judicial proposal submission: required procedural safeguards, supporting documentation and strict timelines for appellate references and board review. Proposals to the Board must be complete, contain officers' comments on facts and legal issues with reasons and advisability of further pursuit, include assessment years, tax effect, limitation dates and Standing Counsel/Ministry of Law opinion, and follow annexure formats. All Review Applications and leave petitions must be sent promptly after receipt of the relevant order, carry a distinguishing rubber stamp when limitation is imminent, and be routed to the appropriate Under Secretary; any further information requested by the Board must be supplied immediately and reasons given for late or non compliant submissions.
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.
Judicial proposal submission: required procedural safeguards, supporting documentation and strict timelines for appellate references and board review.
Proposals to the Board must be complete, contain officers' comments on facts and legal issues with reasons and advisability of further pursuit, include assessment years, tax effect, limitation dates and Standing Counsel/Ministry of Law opinion, and follow annexure formats. All Review Applications and leave petitions must be sent promptly after receipt of the relevant order, carry a distinguishing rubber stamp when limitation is imminent, and be routed to the appropriate Under Secretary; any further information requested by the Board must be supplied immediately and reasons given for late or non compliant submissions.
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