Institutional Mechanism for Forming Departmental View on Contentious Legal Issues

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..... e litigation, it has been decided to set up the following institutional mechanism to formulate 'Departmental View' on contentious legal issues: Central Technical Committee 2. There shall be a Standing Committee in the Board known as "Central Technical Committee (CTC) on Departmental View" with the following members: (i) JS (TPL)-II, CBDT (ii) CIT(ITA), CBDT, (iii) DIT(Research)/CIT(OSD), Directorate of L R, Member Secretary The CTC may co-opt JS(FTD), CIT(Inv.), C1T(IT CT) or CIT(A J) as may be required. The senior-most member shall act as Chairman of the CTC in its meetings. The CTC may also invite any officer of the Department conversant with the matter for relevant inputs and deliberations. The Secretariat 3. T .....

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..... ugh the CIT concerned. The RTC may also pick up any issue for consideration suo motu. Procedure at Regional Technical Committee 6. The Secretary of Regional Technical Committee shall place the references for consideration of the RTC. The Committee shall meet at least once a month. However it should be ensured that no reference is pending for more than two months. The CCIT(CCA)/CCIT looking after judicial matters of the station, shall supervise the functioning of the RTC. 7. The RTC shall examine the issue with reference to the relevant provisions of the Income-tax Act and the judicial decisions available on the issue. The Regional Technical Committee shall refer the issue to the Central Technical Committee if it is of the view t .....

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..... l examine the same and form a tentative view taking into account divergent opinions on the issue. The tentative view may be circulated to the Regional Technical Committees of all the CCsIT(CCA) seeking their response. The RTCs may, before giving feedback to CTC on tentative view, discuss the issue on its own and/or seek inputs from other field officers. The CTC may also call for opinion from professional bodies and retired judges etc, as it may deem fit. The CTC may also solicit opinion of Ministry of Law through Member (A J) in suitable cases. 11. The CTC shall also get the views of the respective divisions of the Board on the issue involved. If views of the concerned divisions are different/conflicting with the tentative view of the C .....

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