1 |
|
ITA No / WP No of the Judgment |
|
2 |
i |
Name of the assessee |
|
|
ii |
Address of the assessee |
|
|
iii |
PAN |
|
3 |
i |
Assessment Year(s) involved |
|
|
ii |
CIT, charge/Jurisdiction |
|
|
iii |
Section and sub-section in dispute as per grounds of appeal/SQL. |
|
4 |
(a) |
Aggregate of Tax effect on disputed issues.
• |
|
Issue I-tax effect |
• |
|
Issue II- tax effect |
• |
|
Issue Ill-tax effect |
|
|
|
(b) |
Is it below the limits prescribed in Instruction on monetary limits (Instruction No 3 of 2011 dtd 09/02/2011) for filling SLP |
|
|
(c) |
If yes, please specify the exception provided in the Instruction in which the proposal is covered. |
|
5 |
i |
Date of High Court's Judgment/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 for filing SLP [To be calculated with reference to the date at 5(i) excluding the time taken between 5(h) & 5(iii)] ** |
|
|
vi |
If proposal to Directorate of Income-tax (L&R) is sent beyond 21 days from the date of order, reasons for delay |
|
6 |
(a) |
Are the following documents, in one set of hard copy ,enclosed ++ |
|
|
i |
Copy of High Court's judgment /order |
Y/N |
|
ii |
Copy of memo of Appeal u/s 260A filed before the High Court |
Y/N |
|
iii |
Copy of order of ITAT |
Y/N |
|
iv |
Copy of the order of CIT(A) |
Y/N |
|
v |
Copy of the Assessment Order |
Y/N |
|
vi |
Copy of all affidavits/documents filed in the case before the High Court |
|
|
vii |
Copy of penalty order /order u/s 263(whichever is applicable) |
|
|
viii |
Copy of earlier related linked orders, if applicable* |
|
|
(b) |
Are the documents in 6(a) (i) to (vi) legible |
Y/N |
|
(c) |
The soft copy of the documents 6(a)(i) to (vi) typed in MS Word 2003 or 2007 is sent in CD |
Y/N |
|
(d) |
Copy of the reasons recorded for reopening of the assessment, if applicable. |
Y/N |
7 |
(i) |
Facts of the case in brief (in about 300 words) : The note must indicate how C1T (A) / ITAT / HC has erred on fact or Law, instead of mere narration of course of events. |
In the separate sheet |
|
(ii) |
If the disputed issue under consideration is involved in other years, then status of litigation for such other years must be indicated.@ |
|
8 |
|
The 'substantial questions of law' to be proposed in the SLP. |
|
9 |
(i) |
Whether the issue arises out of audit objection? |
Y/N |
|
(ii) |
If yes, whether audit objection is included in Draft Para? Also state whether Audit objection has been accepted or not. |
|
|
(iii) |
Is any prosecution proceeding pending or contemplated in the case on the issue on which the SLP is sought to be filed? |
|
10 |
(a) |
If the judgment, to be contested, has relied upon another judgment, then a copy of the relied upon judgment & its present status of litigation, if ascertained. |
The information relating to status of the relied upon judgment as indicated in (a) & (b) may be mentioned in the note to be enclosed as per SI. No. 7 above |
|
(b) |
Has the relied upon judgment been accepted on merits or has not been accepted but not contested further on account of tax effect being less than the limit prescribed by the Board. |
11 |
|
(i) Name and present communicable address of all the respondents against whom SLP is sought to be filed (ii) E-mail addresses of all respondents. |
|
12 |
|
Communication details of CIT |
|
|
|
(i)Name (ii)Telephone Number (iii) Fax number (iv)Mobile number (v) Official E-mail id |
|
13. |
|
Whether review/revision or miscellaneous application is proposed to be filed before the High Court. |
|
14. |
|
Specific comments of the CCIT for recommending SLP, to be separately enclosed with the proposal for consideration of Board |
|