Commissioner of Income tax should take a decision to defend the proceedings. - Income Tax - 174/CBDT

INSTRUCTION NO 174/CBDT, Dated: May 20, 1970 The number of writ petitions filed by assessees against the Income-tax authorities has become so large that the Board have decided that when such writs are against the I.T. authorities subordinate to the Board, the concerned CIT himself should take a decision to defend the proceedings. No reference to the Board need be made in such cases unless the Commissioner wishes to concede the issue; in such cases, a report should be sent to the Board and their approval taken. 2. Writ petitions impleading the Board or the Union of India as respondents should continue to be processed, as at present, with the approval of the Board.