Judgments and orders of High Court should be published regularly. - Income Tax - 418/CBDT

INSTRUCTION NO. 418/CBDT Dated: May 17, 1972 The Board have observed that sometimes judgments of the High Courts enunciating important principles of law favourable to the I.T. Department are either not reported in the I.T. Reports and other taxation journals or are reported only after considerable delay. Orders of the I.T. Appellate Tribunal are not published in all taxation journals even where such orders are published, those favourable to the Department are either not reported or reported very late. As these judgments and orders can be of immense use to the officers of the Department the Board have decided that a gist of selected judgments and orders of the High Court and Appellate Tribunal enunciating important principles of law or accounts should be regularly published by the Directorate of Inspection (Research, Statistics and Publication). The Board accordingly desire that the Commissioners of Income-tax/Additional Commissioners of Income-tax should carefully select judgments and orders of the High Court and the Appellate Tribunal which enunciate some important principles of law and accounts favourable to the Department and send one copy thereof to the Director of Inspection (R.S. P) within one month of the receipt of the official copy of such judgment or order together with a summary thereof: 2. The receipt of this letter may please be acknowledged.