F No 279/Misc/M-20/2011-1TJ
Government of India
Ministry of Finance
Department of Revenue
Central Board Direct Taxes
New Delhi the 1st July, 2014
To
All Pr. Chief Commissioners of Income-tax,
Chief Commissioners of Income tax and
Directors General of Income-tax
Madam/ Sir
Sub: - Standard Operating Procedure on filing of Appeals/ Special Leave Petitions
(SLPs) by the Income tax Department in the Supreme Court and related matters:
instructions regarding- Revised Proforma B to Instruction No 4/2011 dated
09.03.2011- reg-
I am directed to enclose a revised Proforma B to the Instruction No 4/2011 dated
09.03.2011 for immediate compliance. The same may be brought to the notice of all
concerned.
Encl: A/a Yoursthf ly,
of 1
,
(Priy .14flakt gh)
(OSD)
ITJ, CBDT
Telefax- 26882635
Annexure - B
Revised Proforma for submission of proposal to file SLP
PROFORMA: B.
1 ITA No / WP No of the Judgment
2 i Name of the assessee
ii Address of the assessee
iii PAN
3 i Assessment Year(s) involved
ii CIT, charge/Jurisdiction
iii Section and sub-section in dispute as per
grounds of appeal/SQL.
4 a) Aggregate of Tax effect on disputed issues.
· Issue I-tax effect
· Issue II- tax effect
· Issue III-tax effect
b) Is it below the limits prescribed in Instruction
on monetary limits (Instruction No 3 of 2011
dtd 09/02/2011) for filling SLP
c) If yes, please specify the exception provided
in the Instruction in which the proposal is
covered.
5 i Date of High Court's Judgment/Order
ii Date of making application for certified copy
iii Date on which certified copy was ready for
delivery **
iv Date of receipt of certified copy **
v Date of Limitation for filing SLP [To be
calculated with reference to the date at 5(i)
excluding the time taken between 5(ii) &
5(iii)] **
vi If proposal to Directorate of Income-tax
(L&R) is sent beyond 21 days from the date
of order, reasons for delay
6 a) Arc the following documents, in one set of
hard copy ,enclosed ++
i Copy of High Court's judgment /order Y/N
ii Copy of memo of Appeal u/s 260A filed Y/N
before the High Court
iii Copy of order of ITAT Y/N
iv Copy of the order of CIT(A) Y/N
v Copy of the Assessment Order Y/N
vi Copy of all affidavits/documents filed in the
case before the High Court
vii Copy of penalty order /order u/s
263(whichever is applicable)
viii Copy of earlier related linked orders, it
applicable*
b) Are the documents in 6(a) (i) to (vi) legible Y/N
c) The soft copy of the documents 6(a)(i) to (vi) Y/N
typed in MS Word 2003 or 2007 is sent in
CD
d) Copy of the reasons recorded for reopening Y/N
of the assessment, if applicable.
7 Facts of the case in brief (in about 300 In the separate
(i) words) : sheet
The note must indicate how CIT (A) / ITAT
/ HC has erred on fact or Law, instead of
(ii) mere narration of course of events.
If the disputed issue under consideration is
involved in other years, then status of
litigation for such other years must be
indicated.@
8 The 'substantial questions of law' to be
proposed in the SLP.
9 i) Whether the issue arises out of audit YIN
objection?
ii) If yes, whether audit objection is included in
Draft Para? Also state whether Audit
objection has been accepted or not.
iii) Is any prosecution proceeding pending or
contemplated in the case on the issue on
which the SLP is sought to be filed?
10 If the judgment, to be contested, has relied The
upon another judgment, then a copy of the information
relied upon judgment & its present status of relating to status
litigation, if ascertained. of the relied
Has the relied upon judgment been accepted upon judgment
on merits or has not been accepted but not as indicated in
I contested further on account of tax effect (a) & (b) may
being less than the limit prescribed by the be mentioned in
Board, the note to be
enclosed as per
SI. No. 7 above
11 (i) Name and present communicable address
of all the respondents against whom SLP is
sought to be filed
(ii) E-mail addresses of all respondents.
12 Communication details of CIT
i)Name
ii)Telephone Number
iii)Fax number
iv)Mobile number
v) Official E-mail id
13. Whether review/revision or miscellaneous
application is proposed to be filed before the
High Court.
14. Specific comments of the CCIT for
recommending SLP, to be separately
enclosed with the proposal for consideration
of Board
Signature
Name & designation of the CIT
Date:
Place:
* In case of set aside matters wherein there may be double /triple proceedings
and if the earlier order have a bearing on subsequent orders.
** In case, proposal is being submitted on the basis of ordinary copy of the
judgment, then these columns may be left blank and the certified copy should
be forwarded as soon as received.
++ In case of writ petitions, copy of writ petition, copy of counter & rejoinder
affidavits filed in the High Court and any other document crucial to the
adjudication issue.
@ The delay due to time taken in ascertaining the present status would be
attributable to the CIT forwarding proposal without the same as this is very
crucial to proceed further.
The CIT has to ensure that every page of the annexure is legible.
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