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TMI BlogAllocation of work to Commissioner of Income-tax (Judicial)-Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ta and Chennai, it has become necessary and expedient to specify the work jurisdiction and role of CIT (J). Accordingly and in supersession of the existing Instruction No 4 dated 07/05/2002 through F No 277/109/2001- ITJ, the CBDT vide this instruction has defined the work jurisdiction of CIT (J) as mentioned below with immediate effect: (A) Work Jurisdiction of CIT (J) The CIT (J) shall be the nodal office for all matters, including but not limited to those mentioned in Part (C) below, relating to the jurisdictional High Court as also co-ordination with counterparts for other High Court/s. He shall be responsible for ensuring that the Departmental view regarding the interpretation of the Income-tax Act, 1961 is enforced uniformly and coh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this, the CIT (J) will also co-ordinate with the Pr. DGIT (L&R) to obtain information of cases where Department has accepted a Court's decision. Similar exercise for dissemination amongst Officers of the Charge and other CsIT (J) and CCIT Charges may also be undertaken for prosecution orders. iv) CIT (J) shall be responsible for processing of Central Scrutiny Reports (CSRs) received from the respective Pr. CsIT/CsIT. Soft copy of the CSR/ appeal folder shall be sent to the CIT (J) electronically as soon as the physical file has been signed by the PCIT/CIT. A physical copy/ file would have to be sent to CIT (J) but this system of sending CSRs/ appeal proposal in physical form has to be discontinued once NJRS and ITBA are fully function ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and evaluating their performance. He will also maintain a roster to ensure uniform work allocation to all Counsels, hold regular meetings with the Counsels and act as a communication channel to co-ordinate between the Counsels and the Department. vii) Information about writ petitions filed by the assessees/ taxpayers will be passed on to the CIT (J) through the PCCIT/CCIT/PCIT/CIT. viii) CIT (J) shall also maintain database of prosecution cases in the format given in Annexure-B. ix) CIT (J) shall be made part of the Regional Technical Committee (RTC) and the office of CIT (J) will provide secretarial assistance to the RTCs. He has to ensure that RTC meets regularly and makes references to Central Technical Committee (CTC) on matters as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly for CCs/DGsIT in Ahmedabad till the time ITBA is rolled out, after which this function shall be carried out for the entire region. Similarly, CIT (J), Bengaluru shall carry out this function in respect of CCsIT/DGsIT in Bengaluru till the time ITBA is rolled out, after which this function shall be carried out for the entire region. This is in view of the fact that in all Regions (barring Delhi and Mumbai), carrying out this function would face practical difficulties in the movement of physical files from one place to the headquarters of CIT (J). After the roll-out of ITBA and online processing of CSRs, this problem will be resolved. 2. All the functions of CIT (J) will be performed by Addl. CIT (J)/ (Technical)/ Co-ordination in the O/o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of CSR by Range Head to PCIT/CIT 10 Days 43 Days 6 Decision making by the PCIT/CIT including consultation with the Sr. Standing counsel, if required and submission to CIT (J) 15 Days 58 Days 7 Processing in the O/o CIT (J) 7 days 65 days 8 Approval by CCIT/ where panel of CCIT-Jurisdictional CCIT(4 days)/Other CCIT(3days) 7 days 72 days 9 In case of disagreement, file to be put up to Pr CCIT. Decision of PCCIT 3 days 75 days 10 Sending file to CIT (J) who will in turn send it to the PCIT/CIT after retaining a dummy folder of the original appeal folder 3 days 78 days 11 Sending appeal folder to the Standing Counsel by PCIT/CIT for drafting appeal memo 2 Days 80 Days 12 Drafting of Appeal memorandum by the Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of jurisdictional High Court/ Other High Courts/ Supreme Court if any in favor of Revenue. Similar database may also be maintained for questions of law decided by the High Court and further follow-up action as below and for this purpose the office of CIT (J) should co-ordinate with the o/o PDGIT (L&R) Annexure- C1 ITA No. (HC) Name of Assessee AY PAN Section Question of law Tax Effect *Reasons for acceptance/Non acceptance by Board ITA No./Lodging No. / Appeal No. (SC) Question of Law in SC (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) *The reasons should invariably include following details: i. Whether the interpretation of High Court has been accepted on merit (see the CSR from the PCIT/CIT) ii. Whether appeal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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