Quick Summary
The CBDT vide Instruction No. 2/2022 dated December 15, 2022 has issued the Standard Operating Procedure (SOP) on the filing of Appeals/Special Leave Petitions (SLPs) by the Income Tax Department in the Supreme Court and related matters. Several instructions and directions have been issued by the
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FAQ :
The main objective is to ensure the timely filing of appeals and Special Leave Petitions (SLPs) by the Income Tax Department in the Supreme Court and to move towards a 'Zero Delay Regime' in government revenue litigation.
The SOP modifies timelines for processing SLP proposals, clarifies responsibilities for timely submission, and establishes institutional mechanisms like High Court Cells to streamline the process and reduce delays.
The Principal Chief Commissioner of Income Tax (Pr.CCIT)/Chief Commissioner of Income Tax (CCIT) and Principal Commissioner of Income Tax (Pr.CIT)/Commissioner of Income Tax (CIT) concerned are responsible for ensuring timely processing and submission of proposals.
Yes, the proposal for SLP can be initiated based on an ordinary copy or a downloaded copy of the High Court's order without waiting for the certified copy.
The timeline for processing an SLP proposal at the Principal Commissioner/Commissioner of Income Tax (Pr.CIT/CIT) level shall not exceed 20 days from the date of the judgment.
SLP proposals should only be forwarded if they involve 'substantial questions of law', not merely questions of fact.
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