TaxTMI 
TaxTMI 
Allocation of work to Commissioner of Income-tax (Judicial)-Reg.
X X X X Extracts X X X X
X X X X Extracts X X X X
....four posts of CIT (J) at the four metro cities namely Mumbai, Delhi, Kolkata and Chennai, it has become necessary and expedient to specify the work jurisdiction and role of CIT (J). Accordingly and in supersession of the existing Instruction No 4 dated 07/05/2002 through F No 277/109/2001- ITJ, the CBDT vide this instruction has defined the work jurisdiction of CIT (J) as mentioned below with immediate effect: (A) Work Jurisdiction of CIT (J) The CIT (J) shall be the nodal office for all matters, including but not limited to those mentioned in Part (C) below, relating to the jurisdictional High Court as also co-ordination with counterparts for other High Court/s. He shall be responsible for ensuring that the Departmental view re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ble for dissemination of settled judicial view based on important decisions of jurisdictional High Court and Supreme Court to the field formation in the Pr. CCIT Region on quarterly basis. For this, the CIT (J) will also co-ordinate with the Pr. DGIT (L&R) to obtain information of cases where Department has accepted a Court's decision. Similar exercise for dissemination amongst Officers of the Charge and other CsIT (J) and CCIT Charges may also be undertaken for prosecution orders. iv) CIT (J) shall be responsible for processing of Central Scrutiny Reports (CSRs) received from the respective Pr. CsIT/CsIT. Soft copy of the CSR/ appeal folder shall be sent to the CIT (J) electronically as soon as the physical file h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e to the Screening Committee for engagement of Standing Counsels and Prosecution Counsels. Review of performance of the counsels is primarily the responsibility of PCsIT/CsIT. CIT (J) shall be responsible for assisting the PCIT/CIT in the work of reviewing and evaluating their performance. He will also maintain a roster to ensure uniform work allocation to all Counsels, hold regular meetings with the Counsels and act as a communication channel to co-ordinate between the Counsels and the Department. vii) Information about writ petitions filed by the assessees/ taxpayers will be passed on to the CIT (J) through the PCCIT/CCIT/PCIT/CIT. viii) CIT (J) shall also maintain database of prosecution cases in the format given ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....T within one working day of their receipt in CIT (J) office. II. Till the time ITBA is rolled out with CIT (J)'s functionality in the work flow of processing of CSRs, this function of processing of CSRs in the office of CIT (J) should be implemented only in same station charges where the CIT (J) is headquartered. For example, CIT (J) Ahmedabad would carry out this function only for CCs/DGsIT in Ahmedabad till the time ITBA is rolled out, after which this function shall be carried out for the entire region. Similarly, CIT (J), Bengaluru shall carry out this function in respect of CCsIT/DGsIT in Bengaluru till the time ITBA is rolled out, after which this function shall be carried out for the entire region. This is in view ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re A Time Line for filling of appeals in the High Court S.No. Stages No of Days Total Time 1 Receipt of Appeal order in the office of PCIT/CIT 0 Day 0 Day 2 Entry in relevant register & linking with old appeal folder of the case from where appeal to ITAT was authorized 1 Day 1 Day 3 Sending the order to AO for necessary action along with a copy to Range Head 2 Days 3 Days 4 Submission of CSR in the prescribed proforma by AO to Range Head after giving appeal effect 30 days 33 Days 5 Submission of CSR by Range Head to PCIT/CIT 10 Days 43 Days 6 Decision making by the PCIT/CIT including consultation with the Sr. Stan....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t in which complaint filed (1) (2) (3) (4) (5) (6) (7) Date of Compounding Petition, if any Date of disposal of Compounding Petition Compounding Fees paid Date of disposal of the Complaint Date of filing of further appeal, if any, before HC/SC with reference number (8) (9) (10) (11) (12) Annexure-C ITA No. (ITAT) Name of Assessee AY PAN Section Question of law Tax Effect *Reasons for acceptance/Non acceptance by Board/CCIT/CIT ITA No./Lodging No. / Appeal No. (HC) Question of Law in HC (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) &....