Further steps towards a non-adversarial tax regime - Income Tax - F. No. 279/Misc./52/2014-(ITJ)

F. No. 279/Misc./52/2014-(ITJ) GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NEW DELHI Dated: June 17, 2015 Sub: Further steps towards a non-adversarial tax regime-reg. Ref: OM dated 7.11.2014 through F.No.279/Misc./52/2014-(ITJ) Kindly refer to the above. 2. Sl. No (x) of the above mentioned OM mandates that in stations having more than one CCIT, the decision to file an appeal before the High Court will be taken by two CCsIT including the CCIT in whose jurisdiction the matter lies. The Principal CCIT concerned may issue directions for pairing of CCsIT for this purpose. In case of disagreement between the two CCsIT, the matter will be referred to the Principal CCIT. For references in the jurisdiction of the Principal CCIT, in case of disagreement, the matter will be referred to the CCIT-II. A question has been raised as to whether such cases where decision to not file has been proposed/taken by the jurisdictional CCIT would also be subject to aforementioned procedure. 2.1. Board has examined the issue. It has been decided that such cases, where decision to not file appeal before High Court/s has been proposed/taken by the CCIT concerned, will not be referred to the panel of CCsIT. 3. This may be brought to the notice of all concerned. (Priyanka Singh) Under Secretary ITJ, CBDT