Appeals against H.C. judgement-Copy of judgement. - Income Tax - 1711/CBDT

INSTRUCTION NO. 1711/CBDT Dated: May 19, 1986 Where the High Court gives opinion on some question of law referred to it, the proposal for filing appeal against it to Supreme Court must accompany copy of the judgement of the High Court. A copy of the judgement of the High Court is necessary to know the reasons for the opinion given by the High Court, Ministry of Law, who are consulted in regard to filing of appeal to the Supreme Court, insist on a copy of the judgement before giving advice for further contest or acceptance of the judgement of the High Court. Proposals for appeal to the Supreme Court against an order of the High Court without a copy of the judgement of the High Court cannot be processed in the absence of the copy of the judgement. Therefore, as stated above such proposals must invariably accompany a copy of the judgement of the High Court. This Instruction should be strictly followed.