Filing of SLP / appeals before SC, period of limitation - Income Tax - 505 / CBDT

INSTRUCTION NO. 505/CBDT Dated : Feburary 2, 1973 It has been noticed of late that while calculating the period of limitation for filing the Special Leave Petitions, some of the Commissioners/Additional Commissioners take into account the time taken in obtaining the certified copy of the order refusing leave to appeal to the Supreme Court. Under the relevant Rules of the Supreme Court, extracts of which are printed below for information and guidance, a certified copy of the order refusing leave of appeal to the Supreme Court is not a necessary document to be filed alongwith the Special Leave Petition and as such the requisite time taken in obtaining the certified copy of the High Court judgment is allowed to be excluded for calculating the time provided the same has been applied for after the refusal of the leave to appeal to the Supreme Court. You are requested to take note of the above position while calculating the limitation date for filing Special Leave Petitions, so that such petitions are enabled to be filed well within the permitted time limit. 2. The Standing Counsels may also be advised that they should apply afresh for the certified copy of the impugned judgment of the High Court after the certificate has been refused even though a certified copy of the judgment has already been obtained prior to the moving of the application for leave to appeal to the Supreme Court.