Appeal delegation: Chief Commissioners decide contesting adverse tax judgments under monetary-limit guidelines with specified exceptions. Authority to accept or contest adverse tax litigation judgments is delegated to Chief Commissioners under guidelines requiring selective filing of appeals and references based on cumulative revenue effect across years and related cases, with first-instance questions of law to be contested regardless of revenue. Certain adverse judgments (prosecution risk, departmental strictures, accepted audit objections, conflicts with Board directives, or cases requiring consistent treatment across years) must be contested irrespective of amount, while judgments consistent with Board views or arising from procedural failures need not be contested. Prior Board approval is required for specified categories including special leave petitions, public sector undertakings, and high-revenue or disputed cases; deviations require timely Board approach and fortnightly reporting to an Integrated Judicial Reference System.
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.
Appeal delegation: Chief Commissioners decide contesting adverse tax judgments under monetary-limit guidelines with specified exceptions.
Authority to accept or contest adverse tax litigation judgments is delegated to Chief Commissioners under guidelines requiring selective filing of appeals and references based on cumulative revenue effect across years and related cases, with first-instance questions of law to be contested regardless of revenue. Certain adverse judgments (prosecution risk, departmental strictures, accepted audit objections, conflicts with Board directives, or cases requiring consistent treatment across years) must be contested irrespective of amount, while judgments consistent with Board views or arising from procedural failures need not be contested. Prior Board approval is required for specified categories including special leave petitions, public sector undertakings, and high-revenue or disputed cases; deviations require timely Board approach and fortnightly reporting to an Integrated Judicial Reference System.
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