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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
July, 04th 2014
                             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
   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

Encl: A/a                                                             Yoursthf ly,
                                                                           of 1

                                                                        (Priy .14flakt gh)
                                                                               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

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

    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
    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
    8         The 'substantial questions of law' to be
              proposed in the SLP.

    9    i)   Whether the issue arises out of audit               YIN
         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
                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

                                                Name & designation of the CIT
* 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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