Circular Urges Filing Caveats to Prevent Ex Parte Stay Orders in Direct Tax Appeals; IAC/ITO to Monitor Compliance.

The circular addresses the issue of stay orders in direct tax proceedings, as discussed in the 1987 Commissioners Conference. It recommends filing a caveat before the Appellate Court to prevent ex parte stay orders when an appeal against a favorable judgment for the Department is anticipated. The Board has accepted these recommendations, mandating that one IAC (Judicial) in multi-Commissioners Charges and one ITO (Judicial) in other Charges be responsible for monitoring stay orders. Officers receiving stay orders must contact IAC/ITO (Judicial) for follow-up actions, and caveats should be filed immediately in anticipation of appeals and stay applications.

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