Institutional Mechanism for Forming Departmental View on Contentious Legal Issues
office memorandum [F.No. 279/M-61/2012-ITJ], dated 28-8-2012
office memorandum [F.No. 279/M-61/2012-ITJ], dated 28-8-2012
It has been observed that a large part of litigation in the Direct Taxes matters involves interpretation of legal provisions. Lack of desired clarity on a contentious legal issue, amongst the officers of the department, sometimes leads to inconsistent approach on the same issue giving rise to further litigation. With a view to provide clarity on contentious legal issues, promote consistency of approach on a given issue and reduce litigation, it has been decided to set up the following institutional mechanism to formulate 'Departmental View' on contentious legal issues:
Central Technical Committee
2. There shall be a Standing Committee in the Board known as "Central Technical Committee (CTC) on Departmental View" with the following members:
(i) JS (TPL)-II, CBDT
(ii) CIT(ITA), CBDT,
(iii) DIT(Research)/CIT(OSD), Directorate of L&R, Member Secretary
The CTC may co-opt JS(FTD), CIT(Inv.), C1T(IT&CT) or CIT(A&J) as may be required. The senior-most member shall act as Chairman of the CTC in its meetings. The CTC may also invite any officer of the Department conversant with the matter for relevant inputs and deliberations.
The Secretariat
3. There shall be a Secretariat to assist the CTC. The Secretariat shall be headed by the DIT(Research)/CIT(OSD) under the supervision and control of the DGIT(L&R). The Secretariat will conduct research and provide inputs necessary for the CTC to deliberate upon the issues and formulate the 'Departmental View' for consideration of the Board. The DIT(Research)/CIT(OSD), being the member secretary of the Committee, shall be the liaison officer between the Committee and the Secretariat.
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