Maintainance of sectionwise/subjectwise index of favourable decisions of ITAT. - Income Tax - 1781/CBDT

INSTRUCTION NO. 1781/CBDT Dated: November 6, 1987 The Commissioner Conference, 1987 discussed the question of strengthening Departmental representations before the Income-tax Appellate Tribunal. One of the suggestions made was that the Authorised Representatives before the Tribunal should maintain a sectionwise/subjectwise index of favourable decisions of the ITAT on law points which can be used when similar other cases come before the Tribunal. The Board has accepted this suggestion. The sectionwise/subjectwise index may be maintained by the Authorised Representatives in respect of the Bench before whom he is representing the Department in the enclosed *proforma. The sectionwise index should be maintained in numerical order and subjectwise index should be maintained in alphabetical order. The Board also desires that on transfer, the Authorised Representatives should hand over these registers to his successor. The maintenance of these indices may be started in respect of orders of the Tribunal issued from 1st October, 1987 onwards. These instructions may be brought to the notice of all Authorised Representatives working in your charge.