Approval for filing writ petition against order of ITSC - Income Tax - F. No. 299/83/2016 -Dir (Inv-III)/445

F. No. 299/83/2016 -Dir (Inv-III)/445 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ARA Centre (Ground Floor), E-2, Jhandewalan Extension, New Delhi - 110055 Date : 14.11.2017 To All Principal Chief Commissioners of Income Tax (CCA), All Directors General of Income Tax (Investigation) All Chief Commissioners of Income Tax (Central) Sir/ Madam, Sub : Approval for filing writ petition against order of ITSC - matter regarding Ref : Board s F. No. 299/130/2013-IT (Inv. III) dated 26.11.2013 References have been received recently seeking Board s approval for filing writ petition (WP) against orders of Income Tax Settlement Commission (ITSC). 2. In this context, the undersigned is directed to say that there is no instruction issued by the Beard which requires Principal Commissioners of Income Tax or Chief Commissioners of Income Tax to obtain approval from Member (Inv) or the Board for filing writ petition (WP) against order of Income Tax Settlement Commission (ITSC). The letter vide F. No. 299/130/2013-IT (Inv. III) dated 26.11.2013 directed only to give advance intimation to Member (Inv) in case a WP is proposed to be filed before High Court against order u/s 245D(2C). The objective is to enable the Board to issue guidance, if any warranted, in conformity with existing guidelines including those on litigation management. 3. Recently the Board has received a proposal where the impugned order u/s 245D(2C), sought to be challenged by filing WP. was passed more than 8 (eight) months ago. It is imperative that if an order u/s 245D(2C) is to be challenged at all by filing WP, it has to be done quickly, before proceeding u/s 245D(4) advances because even if the High Court condones delay and admits WP, the whole exercise may not serve desired objective due to the inordinate delay as the order u/s 245D(4) may be passed before the WP is decided by the High Court. 4. In view of the above, the undersigned is directed to further say that WPs against orders u/s 245D (2C) may be decided locally, filed very sparingly, i.e., only in very deserving cases on merit keeping in view Board s overall policy on litigation management and it must be ensured that writ petitions, wherever decided to file, are filed within 90 days. 5. This is issued with the approval of the Member (Inv), CBDT. Yours faithfully, (Syamal Datta) Director, Investigation - III, CBDT Tele-Fax : 011-23547587 Email : [email protected] ANNEXURE-A S. No. Name of the case Date of order of ITSC its receipt in the Central Charge Income offered (In Rs. Crore) Income Settled (In Rs. Crore) Main issues arising out of the order passed by ITSC Whether the order of ITSC was accepted or not In case of non acceptability order of ITSC, date of filing of Writ Petition before the High Court 1 2 3 4(a) 4(b) 5 6 7 Name of the CIT (Central) Charge Date