Ways and means to control litigation under direct tax laws. - Income Tax - 1780/CBDT

INSTRUCTION NO. 1780/CBDT Dated: November 4, 1987 Commissioners Conference, 1987 discussed ways and means of controlling litigation under direct tax laws. On the recommendation of the Conference, the Board have decided that an Annual Review of the working of the Judicial Branch in the office of the CIT should be carried out by the Chief Commissioner for the Charges under them. The proforma devised for the purpose would contain statistical information regarding the workload, disposal, success rate etc. for the Department and also indicate provisions which generate litigation. The Board desire that the review should be undertaken for the period ending on 30th June annually furnishing separate statistical data for the period of 9 months ending 31st March and 3 months ending 30th June. The report on the result of the review shall be sent to the Board by 30th Sept. 87. 2. The purpose of this Annual Review is also identify the legal provisions and instructions which generate litigation so that timely legislation measures could be taken wherever necessary. It will also help in withdrawal of Appeals and References which have become infructuous due to changes in law, decisions of the Supreme Court and of High Courts accepted by the Department. In this connection attention is invited to D.O. letter No.277/6/87-ITJ dated 11.08.87 from Shri S.N.L. Agarwala, Director (J) requesting the Commissioners for screening and withdrawal of appeals which have become infructuous in the background of such changes and convey the results of the review for the period 1985-86 and 1986-87. The first report for the year ending 30.6.87 should be sent to the Board in the enclosed *proforma, alongwith your comments by 15.12.87.