Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Implementation of the National Judicial Reference System Project of the Income Tax Department.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rectorate and the work has recently been awarded to a consortium led by M/s NSDL e-Governance Infrastructure Ltd. The Implementation Agency (IA) is responsible for the design, development, implementation and the O M of the system for a period of 5 years. The department also has certain specific responsibilities under the contract besides its role as a facilitator for project implementation (Annexure B). The immediate requirements from each region for the NJRS Project are: i) Designate a Nodal Officer for NJRS, preferably the ACIT/DCIT/Addl. CIT in charge of the admin function at each ITAT in the region to coordinate with the Directorate and the IA; and ii) Allocate requisite space (about 100sgft) for the project, preferably at the ITAT location, where the agency can set up its scanning equipment and carryout the scanning work required for the project. An early action in this matter will go a long way in ensuring that the project is implemented in a time bound manner and delivers the outcomes expected from this unique endeavour of the department. Replies may be communicated to the DIT (L R)-lI by 10th May 2014. Further communications relating to project implementa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... will also have the relevant statutory enactments, circulars etc. This repository is proposed to be created by using the orders/judgments already available in digital format in the IT systems of the various courts. The basis textual data is proposed to be enriched by creating metadata and head notes in all important cases. The project will provide all final orders/judgments from 1/4/2009 for HCs SC and from 1/4/2012 for the ITAT, as well as all important prior judgments. Implementation Approach: Under a PPP approach, an Implementation Agency (IA), comprising a technology company and a content provider, has been selected through a transparent and open competitive bidding process. The selected Implementation Agency will set up the Data Centre; a Disaster Recovery Centre; Regional Scanning Centers (RSC) at the office locations of the department at various ITATs where the department is to provide the requisite appeal documents for scanning by the Implementation Agency periodically; and a Central Data Processing Centre where data taken from court registries/websites will be matched with the scanned documents, all the scanned appeal documents will be analyzed for extraction .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... required to be scanned (both departmental as well as assessee appeals). As the task is to be completed in a time bound manner under the contract, it is important to keep such record in a state of readiness for scanning. -Secondly, documents relating to appeals to [TAT as well as to the HC are required to be scanned at the same RSC. Though the number of High Court appeals is considerably less than the number of appeals to ITAT, it is necessary to develop a mechanism to provide appeal documents of HC appeals to the RSC for scanning. [Action: i) Nodal Officers to prepare list of pending appeals and separate out records of pending appeals at department's offices at the ITATs in readiness for scanning] ii) The technical officers/Judicial Officers of CCITs to also identify and keep the documents of pending appeals of High Courts ready for scanning. The documents are to be forwarded to the Nodal Officer as per a scanning plan to be finalised with the IA. Iii) A regular mechanism to be put in place so that a copy of the appeal documents after the appeal is filed at the HC is forwarded to the nodal officer at the ITAT. A copy of the assessee appeal to the HC is to be similarl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assesse appeals only Additional documents for appeals to High Court ITAT order Substantial question of law proposed by the department Certificate signed by the CIT stating the date on which the order is communicated to him Additional documents for appeals to the Supreme Court Certificate signed by the CIT stating the date on which the certified copy of the HC order is made available Copy of Appeal Memo Copy of Standing Counsel's legal opinion Copy of Question of Law Other documents Central Scrutiny Report Any other document supplied by the department METADATA For Cases in ITAT: 1. PAN No. 2. Assessment year (A.Y.)/Block Period 3. Date of filing of Appeal 4. Reference No. of Appeal 5. Bench 6. Appellant Type (Revenue/Taxpayer) 7. Appellant Name 8. Respondent Name 9. CIT Charge 10. Returned Income 11. Assessed Income 12. Penalty amount 13. Name and Designation of the officer who passed the original order in dispute 14. Section under which the original order appealed against was m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates