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The need for a selective approach to the appellate authorities on the basis of adequate justification and achievement.
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....ers noted below. It is observed that in spite of these instructions a large number of departmental appeals are filed before the I.T. Appellate Tribunals and numerous recommendations are made to the Board for references before the High Courts and appeals to the Supreme Court. 2. The need for a selective approach to the appellate authorities on the basis of adequate justification and achievement ....
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....ppeals before the Supreme Court are concerned as indicated in the Board's circular letter of 14th October, 1968, recommendation should be made only in matters involving questions of law which are of clear general importance. 5. While suggesting a reference or appeal, the instructions of the Board and the decisions of other High Courts should be considered and a reference recommended after consu....