Appeals-Reference/SLP. - Income Tax - 1616/CBDT

INSTRUCTION NO. 1616/CBDT Dated: May 3, 1985 In cases where there is delay in filing Reference Application before a High Court, application for Certificate of Fitness for appeal to the Supreme Court or in filing special leave petition before the Supreme Court each day's delay is required to be explained. Therefore it is necessary that duly completed proposals in respect of these matters should be sent to the board well before the date of limitation that is atleast 20 days before the date of limitation for references Application, 30 days before the date of limitation for application for certificate of fitness for appeal to the Supreme Court, and 45 days before the date of limitation for filing special leave petition. In case of belated reports, the reasons for the delay must be communicated for preparing and filing application for condonation of delay. 2. If in any case the Board's instruction on the proposal is not received in time, the Commissioner should get in touch with Director(judicial) in respect of Income-tax matters, and the Deputy Secretary (Estate Duty) in respect of matters relating to wealth Tax, Gift Tax, Estate Duty and chapter XXA of the Income-tax Act, and ascertain well in time the Boards decision in the matter.