List of Subjects :
- All problems having bearing on subjects dealt with in Chapter XX of IT Act, 1961 i.e. Appeals and Revisions.
- Section 288 relating to appearance by Authorized Representatives.
- Chapter XIVA - Special provisions for avoiding repetitive appeals.
- Writ Petitions relating to matters.
- All suit matters relating to Income tax.
- Jurisdiction and control over the work of CIT (A)/ distribution of their work, transfer of appeals and jurisdiction of CIT (A) u/s 120.
- Engagements of special counsels, Standing Counsels, and Prosecuting Counsels.
- Statistics regarding :
- Pendency of appeals etc. with High Courts/Supreme Court.
- Institution, disposal and pendency of appeals, references before Commissioners of Income Tax (Appeals).
- Institution, disposal and pendency of appeals, reference/cross- objections with Income Tax Appellate Tribunal.
- Orders u/s 119 of the Income-tax Act, 1961 relating to the above subjects.
- All complaints/representations, Parliament Questions, PAC work, Consultative and Advisory Committee work relating to the above.
- Taking remedial action either by issue of administrative instructions or by amendment of law on decisions of the courts in the light of the advice given/views expressed by the Ministry of Law.
- Reviewing and monitoring the impact of new provisions of law granting relieves and their implementation/administration by the field officers for the purpose of plugging any loopholes pointed out by the field formations.
- The work relating to the following subjectshas been assigned to the Pr. DGIT (L&R)
- Income Tax Appeals to Supreme Court by way of SLP and leave granted by High Courts (SAFEMFOPA). SLP cases are to be dealt by the Deputy Secretary (Competent Authority Cell), Department of Revenue.
- To attend matters coming in the courts and assisting/briefing govt. counsel/central agency
- Implementation of NJRS.
Note : The actual work relating to the processing of appropriate legislation regarding items 11 and 12 above will be the responsibility of TPL Section to whom the matter should be referred after examination.