Modifications to the Instruction No. 7/2016 for engagement of Standing Counsels to represent the Income-tax Department before High Courts and other judicial forums

F. No. 279/Misc/M-75/2011-ITJ (Part-II)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes (A86J Division) 
New Delhi, the 18th October, 2016 

To,

All Principal Chief Commissioners of Income Tax.

Madam/ Sir, 

Sub:- Modifications to the Instruction No. 7/2016 for engagement of Standing Counsels to represent the Income-tax Department before High Courts and other judicial forums- Reg. 

Ref:- CBDT Instruction no. 7/2016 dated 7th September 2016. 

Kindly refer to the above. 

2. Instruction No. 7/2016 of CBDT (hereinafter "Instruction") has revised the guidelines for engagement of standing counsels to represent the Income Tax Department before High Courts and other judicial forums in supersession of the earlier Instruction No. 3/ 2012 of the CBDT on the subject. In this regard, representations have been received from various authorities suggesting modifications and seeking certain clarifications with respect to the matters dealt with in the Instruction. 

3. In this regard, after considering the suggestions, the following modifications are hereby made to the Instruction. 

a. In Duties of the Standing Counsels' in para 7.2 of Annexure I, the phrase, "Diary number, ITA number etc." shall be substituted with the phrase, "Diary number and ITA number of appeals filed, Diary number of other petitions/ applications filed etc." 

b. In Annexure II, the para 2 heading, para 2.1 and para 2.2, the words, "For Drafting" shall be substituted with the words, "For Drafting and Filing" 

c. In Annexure II, para 12.1.1, the words, "Bills for drafting" shall be substituted with the words, "Bills for drafting and filing." Also, in the same para 12.1.1, the following sentence shall be added, "Bill for drafting and filing of appeals shall be submitted only after removal of all defects with ITA No. of appeal filed." 

d. In proforma- 'X' of Annexure II, under the head, PRE-RECEIPTED at S. No. 5, the words, "ITA no. / WTO no. etc.' shall be substituted with the words, "ITA no. / WTO no."