Submission of briefs to Commissioner. - Income Tax - 1353/CBDT

INSTRUCTION NO. 1353/CBDT Dated: September 9, 1980 Reference is invited to para 20.07 of the minutes of the Commissioners Conference held on 12th, 13th, 14th May 1980 and to reproduce the discussion on the above subject as follows:- Para 20.07 - another suggestion made was to revive the practice as at Ahmedabad of sending the briefs to the CsIT. The briefs should be prepared as soon as memorandum of appeal is received by the ITO. Copies of the brief should be sent to the CIT alongwith the necessary paper book. When the case is fixed for hearing CIT's Office will send the necessary briefs and paper book to the DRs. This will also be examined in the Board. 2. The Board at the last meeting held on 10-6-80 decided that instructions should be issued reiterating preparation of briefs and paper books by the ITOs and their submission to the Commissioner within a month of filing the appeal or receiving the memorandum of appeal. 3. All the CsIT are requested to ensure that the above Instructions regarding preparation of briefs and paper books by the ITOs and their submission to the CIT within a month of filing the appeal or receiving the memorandum of appeal are strictly complied with.