701/CBDT. - Income Tax - 701/CBDT

INSTRUCTION NO. 701/CBDT Dated : June 6, 1974 Section(s) Referred: 261 Statute: Income - Tax Act, 1961 Instructions were issued to the Commissioners of Income-tax vide Board's No.91/47/68-ITJ(4) dated the 14th October, 1968, requesting them to ensure that proposals for special leave petitions reached the Board at least 6 weeks before the expiry of the period of limitation. The Board had occasion to reiterate these instructions in their No.279/4/73-ITJ dated the 13th April, 1973 and No.279/4/73-ITJ dated the 31st July, 1973 in the light of adverse comments from the Government Advocate and the Additional Solicitor-General in regard to the considerable delay that had been noticed by them in such proposals for special Leave Petition reaching them. Inspite of these repeated instructions it would appear that sufficient care is not bestowed in the processing of such papers with the result that the Law Officers feel they are rushed at the last minute. 2. The Additional Solicitor General of India has reacted sharply in one such case of delay recently. He has again requested that all steps should be taken to ensure that unless absolutely unavoidable, there should be no delay in papers pertaining to Special Leave Petition reaching them. The Government Advocate who had occasion to forward the concerned papers to the Law Officers has also suggested that in the light of the remarks of the Additional Solicitor General action may be taken to minimise delays. 3. The Board is distressed to note that inspite of repeated instructions the proposals for Special Leave Petition continue to be received at the fag end of the limitation period. In view of what the Additional Solicitor-General has observed time and again it is very necessary that the Commissioners strictly comply with the requirements set out in Board's earlier instructions, so that the Law Officers are enabled to discharge their functions effectively and in good time.