Filing of SLP against the order of Tribunal. - Income Tax - 1708/CBDT

INSTRUCTION NO. 1708/CBDT Dated: April 21, 1986 Where Tribunal decides an issue against the Department following a judgement of the High Court, which is not accepted by the Department and Department's appeal against it is pending before the Supreme Court, the better course for the Department is to file a Special Leave Petition under Article 136 before the Supreme Court direct from the order of Tribunal. Since the High Court has already taken a decision on the issue, no useful purpose will be served in raising it before the High Court in other similar cases. The High Court will in all likelihood follow its earlier decision on the issue. The time for filing of SLP against the order of the Tribunal will be 90 days from the date of service of the order on the Department. Therefore, a certificate of service of the Tribunal's order on the Department should be obtained from the Tribunal and sent with the proposal for filing Special Leave Petition before the Supreme Court. The copy of the Tribunal's order served on the Department should be enclosed and sent with the proposal for Special Leave Petition. If the case decided by the Tribunal includes issues covered by an earlier judgment of the High Court as also issues which are not so covered, it is advisable to file an application for Reference to High Court in respect of all the issues, including those already covered by an earlier judgment of the High Court. Then the advantage will be that the case will not come piecemeal to the Supreme Court. The above legal position may be brought to the notice of all the officers working in your Charge.