SC letter in response to FM’s concern on drafting of ‘Substantial Question of Law’ in the proposals to file SLP

Section 261 of the income tax act, 1961 – supreme court – appeals to – Finance Minister’s directions on filing of SLP in Supreme Court – Drafting of SLP & framing proper substantial question of law

Letter No. DGIT(L&R)/FM Meeting/2012-13, dated 11-2-2013

Please refer to the above.

2. I am directed to convey that the Hon’ble 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.

3. I am directed to convey that the 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.

4. I am further directed to say that the 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.

5. I am also directed to mention that 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. The name & contact details of drafting counsel will be intimated to the CIT by Directorate of Legal & Research. The Nodal officers namely the Addl. DsIT posted in Directorate of Legal & Research shall co-ordinate the work with CIT/DIT through e-mail.

5. 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. Such brief shall be prepared once the case appears in the advance list of hearing of ‘regular cases’ on the website‘’ of Supreme Court. The CsIT/DsIT may therefore regularly visit the Supreme Court website to see advance list. A soft copy of the ‘Brief’ shall be sent to the Directorate of Legal & Research by the CIT concerned within 15 days of the case getting listed in the advance cause list. CIT and Addl. CIT concerned will also brief the briefing/appearing counsel and may remain in touch with the Nodal officer for this purpose.

6. Contact details of the Nodal officers in Directorate of Legal & Research is given below.

S. No. Name Designation Tel/Mobile No. email
1 Shri K.K. Mishra Addl. DIT(L&R)-I 23379214

2 Shri Rajiv Ranka Addl. DIT(L&R)-II 23379216


7. Kindly acknowledge the receipt of this letter

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