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Allocation of work to Commissioner of Income-tax (Judicial)-Reg.

Income Tax - 06/2015 - Dated:- 3-7-2015 - Instruction No: 6 /2015 Date of issue: 3rd July. 2015 F No 279/Misc/33/2014-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes To All Principal Chief Commissioners of Income-tax Subject: Madam/Sir, Consequent upon cadre restructuring of the Income-tax Department and creation of posts of Commissioner of Income-tax (Judicial) at four (4) major cities namely Ahmedabad, Hyderabad, Bengaluru and Pune in addition to .....

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or 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 coherently within the jurisdiction of the respective Region. (B) Structure: The CIT (J) at Stations mentioned in Col (1) below will be in-charge of all judicial matter .....

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gion in partial modification of Instruction no 1957 dated 22.01.1998. (C) Work Domain: i) The administrative decision to file appeal before High Court will vest in respective CIT/PCIT/CCIT. Based on the NJRS and other available databases, the CIT (J) shall ensure that there is uniformity in the Departmental stand on a particular issue. In case of any contradiction on any issue between various regions, the matter shall be referred to Board. ii) CIT (J) shall also be responsible for identification .....

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n 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 .....

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the CCIT/ panel of CCsIT. This entire process should be as per the Time Lines given in Annexure-A. For this, the CIT (J) shall be part of the work flow of processing of CSRs in ITBA. v) The actual filing of appeals before the High Court shall remain the responsibility of the jurisdictional PCIT/CIT. Any work after filing of appeal before the High Court would be monitored by the CIT (J). Any information required by the High Court would be made available to the Court by the concerned PCIT/CIT. CIT .....

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e responsible for assisting the PCIT/CIT in the work of reviewing 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 pro .....

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he diary/lodging numbers. xi) He shall also be responsible for collation and onward submission of Judicial/ appeal/prosecution related reports to authorities concerned. (D) Implementation Schedule: The Instruction shall come into force with immediate effect with following exceptions:- I. In Delhi and Mumbai Region: (i) Only cases of PCsIT/CsIT having jurisdiction over corporate assessees/ taxpayers should be sent to the CIT (J) for further processing. In remaining charges in these Regions, the s .....

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BA is rolled out with CIT (J)'s functionality in the work flow of processing of CSRs, this function of processing of CSRs in the office of CIT (J) should be implemented only in same station charges where the CIT (J) is headquartered. For example, CIT (J) Ahmedabad would carry out this function only 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 re .....

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dl. CIT (J)/ (Technical)/ Co-ordination in the O/o Pr.CCIT in the Pr. CCIT regions where the post of CIT (J) has not been created. 3. Pr CCsIT have to ensure that the institution of CIT (J) functions on the framework provided above. Necessary manpower and infrastructure may be provided for the purpose. The CIT (J) shall also maintain database in the given format (Annexure-C and Annexure Cl). Yours faithfully, (Priyanka Singh) Under Secretary to the Govt. of India Copy to: The Chairperson, Member .....

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xure A Time Line for filling of appeals in the High Court S.No. Stages No of Days Total Time 1 Receipt of Appeal order in the office of PCIT/CIT 0 Day 0 Day 2 Entry in relevant register & linking with old appeal folder of the case from where appeal to ITAT was authorized 1 Day 1 Day 3 Sending the order to AO for necessary action along with a copy to Range Head 2 Days 3 Days 4 Submission of CSR in the prescribed proforma by AO to Range Head after giving appeal effect 30 days 33 Days 5 Submiss .....

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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 Counsel and return to PCIT/CIT 20 Days 100 Days 13 Vetting/ preparation of sets with annexure in the o/o Pr.CIT and sending it back to the Standing Counsel for filing 15 Days 115 Days 14 Actual filing in the HC registry 3 Days 118 Days 15 Intimation of Diary/Lodging No to the O/o C .....

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