Selective filing of appeals: require careful scrutiny, accept factual findings unless perverse, and mandate periodic review and reporting. Commissioners must authorise appeals to the ITAT selectively and only after detailed scrutiny; findings of the CIT(Appeals) on facts should be accepted unless perverse and monetary limits must be followed. CCsIT/DGsIT must review monthly all fact-based appeals and a sample of other appeals, withdraw unjustified appeals, report withdrawals to the Board, and submit a quarterly statistical report of reviews by the end of the subsequent month.
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.
Selective filing of appeals: require careful scrutiny, accept factual findings unless perverse, and mandate periodic review and reporting.
Commissioners must authorise appeals to the ITAT selectively and only after detailed scrutiny; findings of the CIT(Appeals) on facts should be accepted unless perverse and monetary limits must be followed. CCsIT/DGsIT must review monthly all fact-based appeals and a sample of other appeals, withdraw unjustified appeals, report withdrawals to the Board, and submit a quarterly statistical report of reviews by the end of the subsequent month.
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