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TMI BlogStandard Operating Procedure for appeals/SLPs tiled by the assessees in the Supreme Court and related matters: Instruction regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... g/2012-13 dt 11/02/2013 regarding drafting of SLP and framing of proper substantial question of law. Reference may also be made to the letter dt.16/04/2013 of the CIT (A&J) to all CCsIT(CCA) on the issue of managing litigation in Supreme Court and High Courts wherein it was instructed that same procedure as provided by above for the SLPs / appeals of the department should be followed for all SLPs / appeals filed by the assessees. A video conference was held by the Member(A&J) with all CCsIT(CCA) and feedback was taken about current practices adopted in the field for attending to SLPs/appeals filed by the assessee. Based on the feedback gathered and with a view to providing effective and uniform approach for handling of SLPs/appeals filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Name & Address of Assessee, Assessment Year, CIT Charge and Appeal filed by Assessee or Department. II. Observing Cause list of Supreme Court - (i) Once the High Court has pronounced the judgment, the DGIT(L&R) shall observe the cause-list/advance cause-list of Supreme Court (SC) on the website-www.supremecourtofindia.nic.in with a view to watching fixation for hearing of any SLP filed against the order of High Court and inform the CIT concerned. (ii) At the preliminary stage, except where a caveat has been filed, the Supreme Court hears the appellant only and decides whether the SLP is to be admitted not. In case of SLP being dismissed, no further action is called for. Even though the Supreme Court may admit SLP without giving any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d paper book, if any, received from the registry of Supreme Court, to DIT (L&R) for preparation of Counter Affidavit by AoR. The DIT (L&R) shall provide these papers to AoR in CAS and shall obtain draft Counter Affidavit as prepared by AoR. V. Vetting and filing of Counter Affidavit - Draft Counter Affidavit as received from CAS shall be forwarded by DIT (L&R) to the CIT for vetting. The CIT shall vet the counter affidavit and send it to the DIT (L&R) along with the corrections suggested, if any. The DIT (L&R) shall send the vetted draft along with the corrections to AoR for preparation of final Counter Affidavit. Counter Affidavit, as prepared by CAS, shall be forwarded by the DIT (L&R) to the CIT for signature. In case, CIT suggests an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Counsel should be briefed, the CIT or Addl. CIT concerned shall visit New Delhi to arrange for such a briefing. DIT (L&R) shall facilitate arranging of such briefing. Whenever any clarification/instruction is sought by the Law officer/ Appearing Counsel in a case, it must be provided by the CIT on priority. (ii) The above procedure for preparation of the brief and briefing of the law officer/appearing counsel shall also be followed where after the admission of SLP and conversion of it into a Civil/Criminal Appeal, such appeal comes up for hearing before the Supreme Court. (iii) While preparing the counter-affidavit or brief, reliance may be placed on any decided cases or provisions of law in any Act. A paper book shall be prepared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eans reference to Directorate of Income-tax (Legal & Research), Delhi Note 2: Reports/communications of the CIT will be sent to the DIT(L&R) through CCIT concerned. F. No. 279/Misc./M-33/2013-ITJ (Hemant Gupta) Under Secretary to the Govt. of India Timeline in case of SLP filed by the Assessee/taxpayer In case of Special Leave Petition filed by the assessee/taxpayer against the judgment of High Court, timeline for various stages of processing is given below: S.No Description of action points No. of Days Cumulative Days 1. Date of pronouncement of judgment by High Court - - 2. CIT to examine the order of High Court and to decide whether Caveat is to be filed 5 5 3. If Caveat is to be filed, CIT should send proposal to DIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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