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    <description>Section 260A provides for direct appeals to the High Court and requires each Chief Commissionerate to establish a High Court Cell under the CCIT to coordinate filing and monitoring of appeals. The Cell will use existing field manpower, include Inspectors under the Addl. CIT/JCIT and an Addl. CIT/DCIT (Judicial) with specified infrastructural facilities, and maintain records of standing counsel performance. CCITs will determine regional modalities. A monthly report listing all cases appealed to the High Court with facts and tax effect must be submitted to the Board by the tenth of each month.</description>
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      <description>Section 260A provides for direct appeals to the High Court and requires each Chief Commissionerate to establish a High Court Cell under the CCIT to coordinate filing and monitoring of appeals. The Cell will use existing field manpower, include Inspectors under the Addl. CIT/JCIT and an Addl. CIT/DCIT (Judicial) with specified infrastructural facilities, and maintain records of standing counsel performance. CCITs will determine regional modalities. A monthly report listing all cases appealed to the High Court with facts and tax effect must be submitted to the Board by the tenth of each month.</description>
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