Procedure of SLPs in S.C. in case of rejection of department's reference application by H.C. - Income Tax - 1587/CBDT

INSTRUCTION NO. 1587/CBDT Dated: November 22, 1984 In cases where the High Court rejects Department's Reference Application u/s.256(2) of the I.T. Act, 1961, the order is dismissed or rejected. Such orders can be processed for filing Special Leave Petitions on the basis of the orders of ITAT and the authorities below, and does not require any further report from field officers. 2. Special Leave Petitions can be filed before the Supreme Court under Article 136 of the constitution within 90 days from the date of the order If the petition is filed within this normal period of limitation it is not necessary to file a certified copy of the judgement alongwith the petition. It can be filed later on. Therefore the proposals for filing special leave petitions in respect of High Court orders dismissing or rejecting the Department's reference Applications should not be delayed for want of reports from field officers or certified copies of High Courts. 3. The proposal for special Leave petition is first processed in the Board Thereafter it is sent to the Ministry of Law. After processing the case they send the file to the Central Agency Section, Supreme Court Compound for obtaining the opinion of the Senior Law Officer. If the Senior Law Officer recommends special leave petition in the case the file is again sent to the Board of obtaining minister's approval to the filing of special leave petition. After obtaining the Minister's approval the file is sent to the Central Agency for preparing the special leave petition. The special leave petition is prepared by the advocate on record and is vetted by the Central Government Advocate. Thereafter fair copies are prepared. These are signed by the Under Secretary, CBDT, before filing in the Supreme Court Registry. 4. Generally the proposals for filing special leave petition are received in the Board very late leaving little time for the above exercise within the period of limitation. In future such proposals should be sent giving at least 45 days to the Board before the date of limitation for this purpose. In this connection attention is invited to Board's Instruction No.1525(F.No.320/208/81-WT), dated the 1st September, 1983 addressed to all Commissioners of Income-tax on the subject, 'Submission of judicial proposals to the board-Instruction regarding'. These Instruction should be adhered to. These Instructions will apply mutatis-mutandis in respect of processing of SLP cases relating to WT, GT ED.