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Instructions to department officials to do necessary due diligence and caution while granting authorization for filing of appeals - To ensure optimal utilisation of available resources to obtain maximum benefit out of litigation.

Income Tax - D.O.No.279/M-88/2014-ITJ - Dated:- 3-7-2015 - GOVERNMENT OF INDIA CENTRAL BOARD OF DIRECT TAXES S.K. RAY Member (A&J), CBDT D.O.No.279/M-88/2014-ITJ Tel: 011-23094683 Fax: 011-23092591 Email: Subratk.ray@nic.in 3rd July, 2015 Dear Su .....

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s not being exercised while granting authorization for filing of appeals. Several court decisions have been noted where courts have taken an adverse view against the Department. A few such decisions are: (i) ITAT, Mumbai in the case of M/s Prescon Bu .....

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e to the tax payers and such a practice should be deprecated. (ii) High Court, Mumbai, in the case of CIT-2 Vs. State Bank of India, Financial Reporting, Compliance & Taxation Department .noted that where the Revenue has accepted the order by not .....

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is being preferred in the later case when no appeal was preferred against the earlier order of the Tribunal which has merely been followed in the later case. The absence of this being indicative of non-application of mind, does undoubtedly give an o .....

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e orders of the higher judicial authorities in hierarchy amounts to the gross abuse of process of law and is an act which tends to lower down the authority of the higher courts. In this case an appeal was filed on an issue settled by the ITAT in its .....

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g of appeal and the Court granted time to remove the defects. This relates to the year 2009. From 2009 till 2014, no follow-up action was taken and the case was dismissed due to default on part of the Department in curing procedural defects. The Depa .....

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certain and fix responsibility of the individual/ (s) guilty of inaction and for taking appropriate action against them for such inaction. This default was compounded by the fact that the SLP was filed after a delay of 240 days. 2.2 Needless to say t .....

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