FM Not Happy with drafting of 'Substantial Question of Law' in SLPs
DG, Income Tax (Legal and Research) has conveyed to the Chief Commissioners and Commissioners that the Finance Minister has expressed serious concern about drafting of 'Substantial Question of Law' in the proposals to file SLP. He has also expressed dissatisfaction over lack of assistance to the Law officers/appearing counsels by field officers. DGIT has instructed the senior officers on filing SLPs.
1. CCIT/DGIT and CIT/DIT concerned shall ensure that the controversy regarding interpretation of any provision of the statute is properly brought out while drafting the Substantial Question(s) of Law proposed in the appeal to be filed in the High Court as it is the basis for raising the issue in SLP. A proper SLP can be drafted only when the issues have been properly agitated in the Courts below.
2. CCIT/CIT should again pay serious consideration to the drafting of the Substantial Questions of Law, in light of the decision of the High Court, while proposing SLP. Proposals for filing SLP in a mechanical manner and on frivolous grounds create infructuous work.
3. Once decision to file SLP is taken at Board's level and work of drafting SLP is assigned to drafting counsel by Central Agency Section (CAS) of MOL&J, the CIT/DIT concerned shall have to provide assistance to the drafting counsel for proper drafting. The CIT will also have to vet and approve the final draft of SLP by e-mail within two days of receipt.
4. In the SLPs admitted by Supreme Court and converted in Civil Appeals, the CIT/DIT concerned shall prepare the 'Brief about facts of the case and other relevant factual/legal developments since the time of filing SLP.