F. No. 279/Misc/M-20/2011-ITJ

Government of India

Ministry of Finance

Department of Revenue

Central Board Direct Taxes

New Delhi the 1st  July, 2014

To

All Pr. Chief Commissioners of Income-tax,

Chief Commissioners of Income tax and

Directors General of Income-tax

Madam/ Sir

Sub: – Standard Operating Procedure on filing of Appeals/ Special Leave Petitions (SLPs) by the Income tax Department in the Supreme Court and related matters: instructions regarding- Revised Proforma B to Instruction No 4/2011 dated 09.03.2011- reg.

I am directed to enclose a revised Proforma B to the Instruction No 4/2011 dated 09.03.2011 for immediate compliance. The same may be brought to the notice of all concerned.

Yours faithfully,

(Priyanka Singh)

(OSD)

ITJ, CBDT

Telefax – 26882635

Encl : A/a

ANNEXURE – B

Revised Proforma for submission of proposal to file SLP

PROFORMA : B

1

ITA No / WP No of the Judgment

2

i

Name of the assesse

ii

Address of the assesse

iii

PAN

3

i

Assessment Year(s) involved

ii

CIT, charge/Jurisdiction

iii

Section and sub-section in dispute as per grounds of appeal/SQL.

4

a)

Aggregate of Tax effect on disputed issues.
• Issue I-tax effect

• Issue II- tax effect

• Issue III-tax effect

b)

Is it below the limits prescribed in Instruction on monetary limits (Instruction No 3 of 2011 dt. 09/02/2011) for filling SLP

c)

If yes, please specify the exception provided in the Instruction in which the proposal is covered.

5

i

Date of High Court’s Judgment/Order

ii

Date of making application for certified copy

iii

Date on which certified copy was ready for delivery **

iv

Date of receipt of certified copy **

v

Date of Limitation for filing SLP [To be calculated with reference to the date at 5(i) excluding the time taken between 5(ii) & 5(iii)] **

vi

If proposal to Directorate of Income-tax (L&R) is sent beyond 21 days from the date of order, reasons for delay

6

a)

Arc the following documents, in one set of hard copy ,enclosed ++

i

Copy of High Court’s judgment /order

Y/N

ii

Copy of memo of Appeal u/s 260A filed before the High Court

Y/N

iii

Copy of order of ITAT

Y/N

iv

Copy of the order of CIT(A)

Y/N

v

Copy of the Assessment Order

Y/N

vi

Copy of all affidavits/documents filed in the case before the High Court

vii

Copy of penalty order /order u/s 263(whichever is applicable)

viii

Copy of earlier related linked orders, it applicable*

b)

Are the documents in 6(a) (i) to (vi) legible

Y/N

c)

The soft copy of the documents 6(a)(i) to (vi) typed in MS Word 2003 or 2007 is sent in CD

Y/N

d)

Copy of the reasons recorded for reopening of the assessment, if applicable.

Y/N

7

Facts of the case in brief (in about 300 words) :

(i)

The note must indicate how CIT (A) / ITAT / HC has erred on fact or Law, instead of mere narration of course of events.

In the separate sheet

(ii)

If the disputed issue under consideration is

involved in other years, then status of

litigation for such other years must be indicated.@

8

The ‘substantial questions of law’ to be proposed in the SLP.

9

i)

Whether the issue arises out of audit objection?

Y/N

ii)

If yes, whether audit objection is included in Draft Para? Also state whether Audit objection has been accepted or not.

iii)

Is any prosecution proceeding pending or contemplated in the case on the issue on which the SLP is sought to be filed?

10

a)

If the judgment, to be contested, has relied upon another judgment, then a copy of the relied upon judgment & its present status of litigation, if ascertained. The information relating to status of the relied upon judgment as indicated in (a) & (b) may be mentioned in the note to be enclosed as per SI. No. 7 above

b)

Has the relied upon judgment been accepted on merits or has not been accepted but not contested further on account of tax effect being less than the limit prescribed by the Board,

11

(i) Name and present communicable address of all the respondents against whom SLP is sought to be filed

(ii) E-mail addresses of all respondents.

12

Communication details of CIT
i)Name

ii)Telephone Number

iii)Fax number

iv)Mobile number

v) Official E-mail id

13

Whether review/revision or miscellaneous application is proposed to be filed before the High Court.

15

Specific comments of the CCIT for recommending SLP, to be separately enclosed with the proposal for consideration of Board

Signature

Name & designation of the CIT

Date :

Place :

* In case of set aside matters wherein there may be double /triple proceedings and if the earlier order have a bearing on subsequent orders.

** In case, proposal is being submitted on the basis of ordinary copy of the judgment, then these columns may be left blank and the certified copy should be forwarded as soon as received.

++ In case of writ petitions, copy of writ petition, copy of counter & rejoinder affidavits filed in the High Court and any other document crucial to the adjudication issue.

@ The delay due to time taken in ascertaining the present status would be attributable to the CIT forwarding proposal without the same as this is very crucial to proceed further.

The CIT has to ensure that every page of the annexure is legible.

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Category : Income Tax (26780)
Type : Notifications (15668) Notifications/Circulars (31402)

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