Purchase of cause lists and circulation thereof - Income Tax - 609/CBDT

INSTRUCTION NO. 609/CBDT Dated : September 3, 1973 Section(s) Referred: 2(17) Statute: Income - Tax Act, 1961 In para 2.272 of the 51st Report of the P.A.C. it has been suggested that Government may consider the feasibility of asking the various courts to furnish to the I.T.Department periodically information regarding cases decided by them and the persons who appear as solicitors or Advocates for both sides so that the Department may be in possession of necessary information to verify the correctness of the returns filed by the persons engaged in cases. 2. The matter has been considered in consultation with the Ministry of Law and it is felt that if the I.T.Os call for such information from the courts, there may be resistance. Moreover the courts may not have the requisite staff to comply with the requirements of the ITOs. It has therefore, been decided that case lists of the various High Courts and Supreme Court should be purchased by the CITs. These will give an indication, particularly on the appellate side of the people and cases in which Advocates have been engaged. As regards the original side of certain High Courts and Supreme Court, it is true that the Cause list will show only the names of the Attorneys or Advocates on record. However, it should be possible to obtain from the books of the Attorneys or Advocates on record information as to the counsel briefed by them and also the amount of fees given to them. 3. CsIT should themselves purchase the cause lists and circulate them to the ITOs concerned. 4. These instructions may be brought to the notice of all the officers of the Department.