Guidelines to Chief Comm./Dir. Gen.(Inv) with respect to acceptance or contesting of adverse orders of Settlement Commission.

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....987 provides, inter alia, that the decision to accept or contest adverse orders of the Settlement Commission will be taken by the concerned Chief Commissioner or, as the case may be the concerned Director General (Inv.). In the Board's Instruction No.1777 (F.No. 279/110/87-IT(J) dated 4th November, 1987 guidelines have been laid down for filing appeals against adverse judgements of High Courts/ITA....

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....nder whom they are working and not to the Board. Chief Commissioners of Income-tax/Directors General (Inv,) may, having regard to the work situations in respect of their charges and other relevant factors, instruct the Commissioners working under them about the manner in which and the time by which reports should be furnished to them. 3. In cases where Chief Commissioners of Income-tax/Director....