Precautions in submission of judicial proposals. - Income Tax - 1525/CBDT

INSTRUCTION NO. 1525/CBDT Dated: January 9, 1983 The Board have been issuing from time to time instructions to the Cs. I.T. regarding precautions in submission of judicial proposals. Details of some of these instructions are noted the last. The Board have noted with concern that inspite of these instructions the proposals are still sent without proper care. Often proposals are sketchy and are not accompanied by copies of all the relevant orders/judgments and the opinion of Standing Counsel/Branch Secretariat of Ministry of Law. Some proposals do not contain information regarding the assessment years involved, tax effect and the date of limitation. Some Cs. I.T. send their proposals without offering their comments in the matter and as to the advisability of opinion it is either not enclosed or is not a speaking one. An incomplete proposal as above, and often sent late, creates considerable difficulties for the Board and Ministry of Law to examine and process the case. 2. Having regard to these difficulties the following instructions are reiterated :- (i) The proposals should invariably contain your comments on the facts and the legal issues and as to the advisability of pursuing the matter further. Your recommendation should be duly supported with reasons. (ii) All proposals for filing reference application, Leave Appeal Petitions to the Supreme Court (LAP)/ Special Leave Petitions (SLP) should be sent to the Board within 18 days of the date of the receipt of relevant order/judgement of the ITAT/High Court. (iii) All proposals for RA should be accompanied by the information in Annexure 'A' and all proposals for LAP/SLP by Annexure 'B'. (iv) Every proposal for RA/LAP/SLP should be flanked with the rubber stamp on the top right corner of the first page to distinguish it from other receipts as follows :- MOST IMMEDIATE RA/LAP/SLP LIMITATION EXPIRES ON- (v) Wherever references are sent late or sent not in accordance with these instructions, the reasons for the same may be reported to the Board. (vi) All correspondence with the Board with regard to the Wealth-tax, Gift tax and Estate Duty proposals should be addressed as the case may be to the Under Secretary (Wealth-tax) or Under Secretary (Estate Duty) of the Board and Income-tax proposals to Under Secretary (J). Judical references pertaining to the acquisition proceedings under chapter XX-A of the Income-tax Act are also processed in the Wealth-tax Branch and so these references may also be sent to the Under Secretary (Wealth Tax). (vii) When further information is called for by the Board in any case it should be sent immediately on receipt of the Board's letter/telex/telegram. 3. The above instructions may be brought to the notice of the officers dealing with Judicial matters for strict compliance.