Guidlines for filling appeals to tribunal,High court and Supreme Court. - Income Tax - 173/CBDT

INSTRUCTION NO 173/CBDT, Dated: May 20, 1970 Section(s) Referred: 256(1) Statute: Income - Tax Act, 1961 Attention is invited to the Board's Circular No.91/47/68-ITJ(38) dated 14-10-68, under which the CSIT were urged to adopt a very selective approach in filing or recommending appeals and references to the Tribunal, High Courts and the Supreme Court and some guidelines also were laid down for the purpose. 2. The Board observe that the number of cases reported by the CSIT for reference to High Courts has been increasing. This is partly due to the fact that even in cases where the CSIT propose to accept the decisions of the Tribunal, they refer the matter to the Board. Henceforward, reports to the Board should be sent only where the Commissioners recommend a reference or where they have some doubts. The Board's earlier instructions should be taken as modified to this extent. 3. While considering the desirability of filing a reference application against the Tribunal's order, the Commissioners should keep in view the guidelines laid down in the Board's circular dated 14-10-1968, referred to above. The Board would generally be reluctant to advise a reference unless the tax effect is more than Rs.5,000 or a general question of law affecting a large number of cases is involved. Where the Board have already authorised reference to a High Court on a particular issue in a case from a Commissioner's charge and it is pending, the Commissioner/ Commissioners should file reference applications on the same issue in all cases from that charge; the Board's approval need not be taken afresh for every case. In case, however, the Commissioner does not propose to file a reference in such a case, for reasons other than of modest tax effect, he should report the matter for the Board's approval.