https://www.taxtmi.com/circulars?id=9576 When a High Court rejects the Department's reference under Section 256(2), a Special Leave Petition may be filed under Article 136 without awaiting field reports or certified copies if filed within the normal limitation period. Internal processing moves from the Board to the Ministry of Law, to the Central Agency for the Senior Law Officer's opinion, back to the Board for Ministerial approval, then to the Central Agency for petition preparation; the advocate on record drafts the petition, the Central Government Advocate vets it, and the Under Secretary, CBDT signs fair copies. Proposals should reach the Board at least 45 days before limitation; same applies to WT, GT and ED SLPs. en-us Thu, 22 Nov 1984 00:00:00 +0530 Tue, 07 Jun 2011 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9576 When a High Court rejects the Department's reference under Section 256(2), a Special Leave Petition may be filed under Article 136 without awaiting field reports or certified copies if filed within the normal limitation period. Internal processing moves from the Board to the Ministry of Law, to the Central Agency for the Senior Law Officer's opinion, back to the Board for Ministerial approval, then to the Central Agency for petition preparation; the advocate on record drafts the petition, the Central Government Advocate vets it, and the Under Secretary, CBDT signs fair copies. Proposals should reach the Board at least 45 days before limitation; same applies to WT, GT and ED SLPs. Circulars Income Tax Thu, 22 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9576