Report1 : [PARTICULARS FROM THE ORDER UNDER SCRUTINY]

*Assesse's full name

*Assesse's address

*PAN

AJZPA8856A

*Assessment Year

2011-12

*ITA No.

ITA NO. 1016 & 1017/KOL/2009 A.Y 2004-05 2005-06

*Date of the order

18-04-2011

*Date of receipt of the order in

the office of CIT

22-04-2011

*Who was the Appellant

*Date of giving appeal effect

*Overall Tax effect of the order

Whether Order is adverse to the

revenue?

INCOME TAX DEPARTMENT

Yes
No [If No, then other
report will be skipped]

Report 2 :[Information relevant to decision making for filing further appeal by the CIT,
in whichever cases applicable]
Whether it is combined order for more than :
one Assessment years?
If yes, specify assessment years involved and :
identify specific issues related to different
assessment years for filing separate appeals
Whether it is combined order for more than
one assesses/group case?
If yes, whether jurisdiction of all assesseees
falls in same Range?
If no, identify the Range/AO/CIT jurisdiction
over other assessees for comunication of
stand taken on common issues?
If the proceding of order under scrutiny was
dependent on some other proceedings (say
order under 263/ set aside
order/Registration under section 12A/
Approval e.t.c.) specify the present appelate
status of the other proceedings along with ITA

Yes

No

SELECT

Yes

No

Yes

No

Report3 : [Details of Issues on which relief allowed by ITAT]

Specify each issue briefly on which relief is
allowed by the ITAT
[specify issue involved before ITAT, Relevant
page/para no. of
(i)assessment order,
(ii)CIT's order,
(iii)ITAT's order]
Tax effect in respect of each issue on which relief
is allowed by ITAT
Whether any factual finding given by ITAT is
contrary to material on record?
If yes, specify in detail indicating specific para of
order under scrutiny and material on record
contradicting such a finding
whether similar issue involved in the case of
assessee in earlier year ?
If yes, mention the year and status of appeal
whether same issue is involved in subsequent
years in the case of assessee, stand taken by the
AO?
If yes, mention status of appeal
Has ITAT relied upon any judicial decision?

:
:

Yes

No

Yes

No

:
:

Yes

No

:
:

Yes

No Not Applicable

Report 4: [General]
If aggregate tax effect(above
discussed) is below the limit describe
for filing of appeal in CBDT Instruction
no. 3/2011?
Whether the case falls any of the
exception laid down in the said
instruction?
If yes, specify clause no.
Due date for submission of report to
Range head (33 days from the date of
receipt of ITAT order in CIT office)
Submitted to the Addl./Jt. CIT, Range

Yes

No

Yes

No

:
:

The assessment records in :

Date
Place
Name
Designation

:
:
:
:

for kind consideration

& further action.
volumes are also sent
herewith

Report 5: [Scrutiny report on ITAT order to be prepared by Range Head]

If aggregate tax effect(above discussed) is :
below prescribe limit and case does not fall in
any exception of Instruction No. 3/2011,
detailed scrutiny may not be taken up and
only general recommendation as to whether
decision of ITAT is prima facie acceptable on
merits or not?

Yes

No

If cases other than above, the Range Head will cover following points, as may be
applicable on each issue where relief is allowed by ITAT, in his scrutiny report:
Description of issue involved (in brief) :

Basis of addition/ disallowance made :

Reasons for grant of relief :

Report 6: [Final Summary of report]

Appeal is recomended on issue no.

Aggregate tax effect on issues on

which appeal is recommended
Due date for submission of report in
CIT office
(48 days from the date of receipt of
ITAT order in CIT office)
Submitted to the CIT

:
:

:
for kind consideration & further action.

Date
Place
Name
Designation
Update

:
:
:
:
Cancel

Stage: 9 [CIT received Proposal on filing of Appeal or not from ADDL.CIT] &
Stage: 10 [CIT sent proposal to CCIT on filing of Appeal or not] [Duration 7 days from
receipt date(from ADDL. CIT) and despatch date(to CCIT)]

Report 7: [Recommendation of the CIT on the scrutiny report]

Issuewise recommendation of the CIT, as :
to whether decision of ITAT is acceptable
or not, may be recorded with reasons
Aggregate tax effect on issues proposed :
to be contested in the High Court
If tax effect(above discussed) is below
prescribe limit and appeal is
recommended in view of the exceptions
in Instruction No. 3/2011, dated
09/02/2011, specify clause no.
"Substantial Question of Law" proposed
to be reffered to High Court, is to be
framed in respect of the issues not
accepted by CIT
Date
Place
Name
Commissioner of Income-tax

:
:
:
:

Report 8 : [Decision of the CCIT on the recommendation of CIT]

The CCIT may approve or modify the
'Substantial Question of Law' proposed by
the CIT or accept the order of High Court
giving reasons
In case where CIT has not recommended
filing of appeal and the CCIT is not in
agreement with the CIT, he may record
reasons for differing with the CIT and direct
filing of appeal after drafting / indicating
the 'Substantial Question of Law' involved
Date
Place
Name
Chief Commissioner of Income-tax

Update

:
:
:
:

Cancel

Stage: 13 [CIT received necessary approval from CCIT]

* Receipt Date (from CCIT by CIT) :

Report 9 : [Categorization of the final decision of the CCIT (to be recorded by CIT)]

The appeal is not to be filed

---Select---

Appeal is to be filed on the

'Substantial Question of Law'
framed above

---Select---

Date

Place

Name

Commissioner of Income-tax

:
Update

Cancel

 Login Id for all officers and officials, Law Officers &

Advocates/Counsels with secured password and specific
privileges with their profiles and photographs.
INSTANT Online tracking and monitoring of the cases.

Automated SMS, E-mails and Reminder alerts at specified

intervals through scheduler to ensure compliance in time.
In case of non-compliance even after predetermined number o
alerts, automated SMS and Email Alerts to the supervisory
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For example., in case of non-compliance by ITO even after 3
alerts,SMS alerts will be sent to RANGE HEAD
and so on.

Online scrutiny reports of 9 parts for filing appeal in high court

(Instruction no 3) by officers concerned in the same format as per
instruction.
Module of specific privileges for adding, viewing,updating etc for each
of the officers has been devised and put in place.
Section, subsection, primary keyword, secondary keyword, issues are to
be filled by AO in part 3 of scrutiny report. These fields are included in
order to capture the data of the reports accordingly and making part of
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manner required.
Facility for updating each court hearing or proceedings in the system
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reminder alerts to all of them till one of them uploaded the court
proceedings information including the next date of hearing which will be
flashed automatically to all concerned Officers and counsels & thus

Search on any one or combination of any numbers of the

following fields:
1. CC,CIT,addl/jc,Ao wise
2. Ministry Of Law Officers wise
3. Panel Counsel/Advocate wise
4. Deadline exceeds at a particular stage
5. Stages of Processing any stage
5. Assessment Year
6. Pronouncement of Judgement
7. Date of order of ITAT
8. File No/Case Name/PAN
9. TAX EFFECT
10.Grounds of Appeals: Keywords-Primary Keywords/ Secondary
Keywords
11.Issues