TaxTMI 
TaxTMI 
Standard Operating Procedure for appeals/SLPs tiled by the assessees in the Supreme Court and related matters: Instruction regarding.
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.... made to the letter of DGIT(L&R) F.No. DGIT(L&R)/FM meeting/2012-13 dt 11/02/2013 regarding drafting of SLP and framing of proper substantial question of law. Reference may also be made to the letter dt.16/04/2013 of the CIT (A&J) to all CCsIT(CCA) on the issue of managing litigation in Supreme Court and High Courts wherein it was instructed that same procedure as provided by above for the SLPs / appeals of the department should be followed for all SLPs / appeals filed by the assessees. A video conference was held by the Member(A&J) with all CCsIT(CCA) and feedback was taken about current practices adopted in the field for attending to SLPs/appeals filed by the assessee. Based on the feedback gathered and with a view to providing effecti....
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....ing month. The list to be forwarded shall contain the details regarding ITA/ITR Number Name & Address of Assessee, Assessment Year, CIT Charge and Appeal filed by Assessee or Department. II. Observing Cause list of Supreme Court - (i) Once the High Court has pronounced the judgment, the DGIT(L&R) shall observe the cause-list/advance cause-list of Supreme Court (SC) on the website-www.supremecourtofindia.nic.in with a view to watching fixation for hearing of any SLP filed against the order of High Court and inform the CIT concerned. (ii) At the preliminary stage, except where a caveat has been filed, the Supreme Court hears the appellant only and decides whether the SLP is to be admitted not. In case of SLP being dismis....
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....furnishing para-wise comments on SLP. The CIT shall prepare and forward the para-wise comments on SLP along with the copy of notice and paper book, if any, received from the registry of Supreme Court, to DIT (L&R) for preparation of Counter Affidavit by AoR. The DIT (L&R) shall provide these papers to AoR in CAS and shall obtain draft Counter Affidavit as prepared by AoR. V. Vetting and filing of Counter Affidavit - Draft Counter Affidavit as received from CAS shall be forwarded by DIT (L&R) to the CIT for vetting. The CIT shall vet the counter affidavit and send it to the DIT (L&R) along with the corrections suggested, if any. The DIT (L&R) shall send the vetted draft along with the corrections to AoR for preparation of ....
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....e cause list. In all cases where the briefing/appearing counsel desires a personal briefing or the CIT is of the opinion, considering the importance/revenue potential of the case, that the Counsel should be briefed, the CIT or Addl. CIT concerned shall visit New Delhi to arrange for such a briefing. DIT (L&R) shall facilitate arranging of such briefing. Whenever any clarification/instruction is sought by the Law officer/ Appearing Counsel in a case, it must be provided by the CIT on priority. (ii) The above procedure for preparation of the brief and briefing of the law officer/appearing counsel shall also be followed where after the admission of SLP and conversion of it into a Civil/Criminal Appeal, such appeal comes up for hearing befor....
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....y with immediate effect in respect of all appeals/SLP cases filed by the assessee. Note 1: Reference to CCIT/CIT in this instruction includes DGIT/DIT wherever applicable and reference to DIT (L&R) means reference to Directorate of Income-tax (Legal & Research), Delhi Note 2: Reports/communications of the CIT will be sent to the DIT(L&R) through CCIT concerned. F. No. 279/Misc./M-33/2013-ITJ (Hemant Gupta) Under Secretary to the Govt. of India Timeline in case of SLP filed by the Assessee/taxpayer In case of Special Leave Petition filed by the assessee/taxpayer against the judgment of High Court, timeline for various stages of processing is given below: S.No Description of action points No. of Days Cumulativ....