Section 261 of the Income-tax Act, 1961 – Supreme Court – Appeals to – Delay in filing of SLP in Supreme Court – fixing of responsibility
Letter No. DGIT (L&R)/SOP for SLP/2012-13/04, dated 4-2-2013
Please refer to the above.
2. I am directed to say that the delay in filing of SLP is a serious cause of concern. One of the reasons for delay in filing of SLP is inordinate delay in receiving the SLP proposals in the Directorate of Legal & Research. Even after conveying the concern of the Board in this regard, it is observed that about 50% proposals are received after 60 days of the date of impugned judgment of High Court as against 21 days prescribed in instruction No. 4 of 2011 laying down the SOP for filing SLP.
3. I am further directed to mention that in the light of serious view taken by the FM in this matter, it has been decided that from the date of this letter, in cases where SLP proposal is sent to the Directorate of Legal & Research after more than 90 days from the date of judgment, the CCIT/DGIT concerned shall fix responsibility for the delay and the name of officer(s) responsible for delay must be specified in the proposal itself.
4. This issues with the approval of Member (A&J).
