https://www.taxtmi.com/circulars?id=11243 Responsibility for filing appeals under section 253 rests with the jurisdictional CIT who, after considering subordinate reports, decides whether to contest CIT(A) orders; once authorized, the Range Head ensures timely filing and follow-up while the AO effects actual filing. A prescribed timeline governs transmission, scrutiny report preparation, Range Head recommendation, CIT decision and filing. Annexure II prescribes a detailed scrutiny report to compute tax effect, identify perversity, note additional evidence or remand reports, and produce draft grounds; the CIT must record issue wise decisions with reasons and issue authorization under section 253(2) where appeal is to be filed. en-us Thu, 11 Aug 2011 00:00:00 +0530 Tue, 16 Aug 2011 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11243 Responsibility for filing appeals under section 253 rests with the jurisdictional CIT who, after considering subordinate reports, decides whether to contest CIT(A) orders; once authorized, the Range Head ensures timely filing and follow-up while the AO effects actual filing. A prescribed timeline governs transmission, scrutiny report preparation, Range Head recommendation, CIT decision and filing. Annexure II prescribes a detailed scrutiny report to compute tax effect, identify perversity, note additional evidence or remand reports, and produce draft grounds; the CIT must record issue wise decisions with reasons and issue authorization under section 253(2) where appeal is to be filed. Circulars Income Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11243