INCOME TAX

INSTRUCTION NO. 4/2002

 Dated: May 7, 2002

Sub:- Allocation of work amongst CIT (Judicial) and their jurisdiction.

Consequent upon restructuring of the Income Tax Department and creation of posts of CIT (Judicial) in the new structure, it has become necessary to specify the work jurisdiction and the role of CIT (Judicial).

2. The Board has now decided the work jurisdiction of CIT(J), which is enclosed herewith.

3. I am directed to inform that CIT (Judicial) will function on the framework provided therein.

F.NO.277/109/2001 -ITJ

(Amit Mohan Govil)
DEPUTY SECRETARY (JUDL)

Allocation of work amongst CIT(Judicial) and their jurisdiction

Objectives:

To uniformly and coherently enforce the Departmental view regarding the interpretation of the Income Tax Act.

Structure:

Judicial System in the country will be divided into four Geographical Zones. Each Zone will be headed by CIT(J) who will coordinate the Intra zonal work as well as with Board and other Zones.

Each Zone will consist of State-wise High Court Cell. In addition, there will be a Supreme Court Cell under the administrative control of CIT(J), Delhi.

Zones: There will be following four Zones for the High Courts as under:

(1) North Zone: - HQ. - Delhi

(a) Delhi
(b) Punjab & Haryana
(c) Rajasthan
(d) Jammu & Kashmir
(e) Uttranchal
(f) Uttar Pradesh.

(2) Western zone: HQ. - Mumbai

(a) Maharashtra with Mumbai
(b) Gujarat
(c) Chattisgarh
(d) Madhya Pradesh

(3) Southern Zone: - HQ. - Chennai

(a) Tamil Nadu
(b) Kerala
(c) Karnataka
(d) Andhra Pradesh

(4) Eastern Zone- - HQ. - Kolkata

(a) West Bengal
(b) Bihar & Jharkhand
(c) North Eastern States
(d) Orissa

Work:

(1) The administrative decision to file appeal before High Court will vest on respective administrative CIT/CCIT. However, all the questions of law so framed would be communicated to the CIT(J)'s office who will compile data bank of all such questions of law and ensure that there Is uniformity in the Departmental stand on a particular Issue. The actual process of filing would continue to be the same.

(2) Any work after filing of appeal before the High Court would be monitored by CIT(J) and any information required by the Court would be made available by him/her. CIT(J) will also ensure that one official is present in the Court at the time of hearing, for taking down Instructions. Any briefing of the Departmental Counsel would be coordinated by the Judicial Section under CIT(J).

(3) The questions of law on which the Department has moved the High Court would also be sent to other zonal CsIT(J) as well as the Board. This would contain the exact question of law and the Section of Act involved therein.

(4) The order of the High Court would be circulated by CIT(J) within the Zone and brief information to that effect would be sent to other Zonal CsIT(J).

(5) The present system of moving the Board for SLP by the CCIT would continue. However, a copy of the proposal of the CCIT sent to the Board would be marked to the Zonal CIT(J) for creating a data bank.

(6) The concerned CCIT shall inform the zonal CIT(J) of any question of law decided by the High Court accepted by him for creating a data bank. The CIT(J) will pass on such information to other Zones. In case of any contradiction on the issue between two Zones, the matter will be referred to the Board.

(7) After the proposal for filing the SLP has been sent to the Board, the Board will communicate with the CIT(J) of that Zone for any clarification required therein. The decision of the Board in this regard would be sent to the respective CIT(J), who Would inturn inform all CCSIT of his Region regarding the same. This decision would also be communicated to other Zonal CsIT(J).

(8) In addition to the above, the CIT(J) at Delhi would also hold administrative jurisdiction of the Supreme Court Cell. After the Board has decided to file the SLP, all the activities relating to that SLP would be monitored by the CIT(J) at Delhi with the assistance of the Supreme Court Cell. The CIT(J) Delhi would also coordinate with other Zonal CIT(J) for any Information regarding the case. In case, any conference is required by the Departmental Counsel, the same would be coordinated by CIT(J) Delhi. CIT(J), Delhi would ensure that an official from the Supreme Court Cell would be present in the Supreme Court promises when tax appeals are being heard, for taking down necessary Instructions given by the Court. CIT(J), Delhi, with the assistance of the Supreme Court Cell, will also collate information required by the Departmental counsel in this regard.

(Amit Mohan Govil)
Dy. Secretary (Judl)