The functions of Directorate (Legal & Research) shall be as under:-
  • Receipt of SLP Proposals/Appeal Proposals
  • To refer the Proposals to Board and Ministry of Law with specific recommendations
  • Eliciting information from Field Formations needed by Ministry of Law, Central Agency Section.
  • Vetting of draft Special Leave Petitions, Appeals, Counter Affidavits, Condoning of Delay Applications, etc., on receipt from the Central Agency/field formations
  • Preparing necessary letters of telex regarding payment of fees by Chief Commissioners of Income tax/forwarding of Special Leave Petition etc.
  • Correspondence before or after filing of Special Leave Petition/Appeal (filed by Tax Payers/Revenue Department) shall be attended to by the Directorate (Legal).
  • Correspondence now being handled by the SCC [at present under Commissioner of Income Tax (Judicial), Delhi] relating to queries generated by the CAS on daily hearing basis, shall, once the directorate becomes fully functional, shall stand merged in the Directorate (Legal & Research).
  • Liaison with the Counsels and Registry of the Supreme Court.
  • Computerizing the database of Special Leave Petitions (including back files of the Board pertaining to Special Leave Petitions) and creation of database in formats prescribed by Board.
  • Maintenance of database in formats prescribed by the Board to monitor Special Leave Petitions/revenue effect/issues/ aspect parameters/generation of prescribed reports and coordination with other Zonal Commissioner of Income Tax (Judicial) in this regard including forwarding of supporting inputs.
  • Any other function that may be allotted to achieve the objectives stated above and any other function that may be assigned by Member (Audit and Judicial), Central Board of Direct Taxes, New Delhi in this regard.