INCOME TAX

INSTRUCTION NO. 2/2002

Dated: February 6, 2002

Subject: Revised Proforma 'B' for filing of SLP

It has come to the notice of Board that some of the SLP Proposals being sent to the Board, are being sent in a very casual manner. Inspite of various instructions/proforma regarding procedure for filing of SLP and the time limit, the same are not being adhered to. Moreover in many cases the columns in Proforma 'B' is being kept blank thereby making it extremely difficult for the board to process the proposal In time. Incomplete Information Is leading to unnecessary communications thereby making It difficult to file the SLPs in time.

It is also noticed that Board's instruction Nos. 1979 and 1985 regarding monetary limit for filing of SLPs are not being adhered to and proposals are being sent in contravention of the instructions. This leads to unnecessary paperwork and waste of time in Board.

Taking into consideration all the above facts the Board has now decided to revise the Proforma 'B' (attached herewith) for strict compliance at the time of sending of the SLP proposal. It has also been decided that ant SLP proposal without the Proforma 'B' for the SLP or with Incomplete Proforma 'B' will be sent back to the CCIT and the delay on this account would be held attributable to the CCITs office.

It is also re-iterated that the SLP proposals should be sent so as to reach Board at least 45 days before the limitation date for filing SLP.

This instruction comes into immediate effect.

F.No.279/Misc.165/2001-ITJ

(Suresh Yadav)
Under Secretary (ITJ)

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PROFORMA 'B'
FOR SLP

1. Name of the Assessee

2. Asstt.Year(s) Involved

3. (a) Tax Effect

(b)

(i) Is it below the limits prescribed in Instruction on monetary limits (instruction No.1979 dt.27.3.2000 &instruction 1985 dt.29.6.2000) for filing SLP

(ii) If yes, then why the said proposal is being sent.

4. (i) Date of High Court's judgement/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(whether tentative or final). If, tentative, please intimate the final at the earliest possible.
(vi) Date wise movement of the SLP from(iv) above till date(Kindly attach 'Annexure')
(vii)
(a) Has the proposal been sent so as to reach the Board atleast 45days before the Limitation date.
(b) If not, the reasons therefore.

5. Are the following documents enclosed
(a)
(i) Original copy of High Court's judgement/order
(ii) Copy of paper book
(iii) Copy of the order of AAC/CIT(A)
(iv) Copy of the Asst.Order
(v) ITAT'S orders(original as well as reference.
(vi) Copy of the opinion of Standing Counsel/Branch Secretariat of Ministry of Law.
(vii) Memo of Appeal(statement of case) as signed by the CIT which was filed before the High Court.
(viii) Copy of all affidavits/documents filed in the case before the High Court.

(b)
(i) Are the documents in 5(a)(ii) to (vii) legible.
(ii) Has English translation been provided for orders which are not in English.

6. Board's previous reference if any (Please quote Board's F.No.).

7. Facts of the case in brief(in about 300 words)

8. The substantial question of law sought to be referred to the Apex Court.

9 (i) Is the issue under consideration as a result of objection by Revenue Audit

(ii) If so, reference No. and details (please give gist of audit objection and action taken thereon)

(iii) Is any prosecution proceedings going on in the case on the issue on which the SLP is sought to be filed?

10 (a) Is the appellate order under consideration for SLP based on any previous judgements?

(b) If so, the name of the judgement alongwith a copy of it.

(d) Has the relied upon judgement been accepted on merits (and not on account of Board's instructions regarding filing of appeal on account of low tax effect)

11 Name and present communicable address of all the respondents against whom SLP is sought to be filed.

12 Telephone and Fax No. of Senior Officer(s) conversant with the case.

13 Comments / recommendations of the CIT with detailed reasons.