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    <title>Regarding Standard Operating Procedure on filing of Appeals/Special Leave Petitions by the Income Tax Department in the Supreme Court and related matters</title>
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    <description>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&amp;R) for timely processing, vetting by the Ministry of Law and final filing; delays must be justified and quarterly monitoring reports submitted.</description>
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      <description>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&amp;R) for timely processing, vetting by the Ministry of Law and final filing; delays must be justified and quarterly monitoring reports submitted.</description>
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