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INCOME TAX REVIEW

Special Leave Petition before Supreme Court

1. Under Article 136 of the Constitution of India any person aggrieved by any judgment, decree, determination or order in any cause or matter passed or made by any Court or Tribunal in the territory of India may appeal to the Supreme Court of India. Accordingly a person aggrieved by any order or judgment of High Court or of Tribunal may appeal to the Supreme Court by filing Special Leave Petition.

2. Procedure for filing Special Leave Petition (SLP)

  1. Time Limit
     The Rules Governing SLP are contained in order XVI of the Supreme Court Rules 1966. Under the said Rules, SLP can be filed against either the Order of High Court rejecting petition for Leave to Appeal to Supreme Court of India; i.e., on High Court refusing to grant Certificate of Fitness for Leave to Appeal to Supreme Court or against the Order/Judgment itself. It is also possible to file SLP against the Judgment of the High Court either in Writ Petition or in the Income-tax Reference. If the Petition is filed against the Judgment of the High Court, the time limit is 90 days from the date of Judgment/Order and if the Petition is filed against the Order of High Court refusing to grant Certificate of Fitness for Appeal, the time limit is 60 days from the date of Order refusing to grant Certificate. The above time limit is subject to the time taken for obtaining certified copy of the Judgment/Order; i.e., subject to Sections 4, 5, 12 and 14 of the Limitation Act, 1963.
     

  2. Preparation of petition

    1. The petition should state succinctly and clearly all facts as may be necessary to enable the Court to determine whether SLP ought to be granted or not! The petition should be signed by Advocate on record of the Petition.
      The petition should contain statement as to whether the petitioner had filed any petition in the High Court for Leave to appeal to Supreme Court or not! The petition should also contain a statement that no other SLP has been filed by the Petitioner against the Order appealed.

    2. The petition should be accompanied by a certified copy of the judgment appealed against and an affidavit of Petitioner verifying the petition.

    3. The annexures to the Petition; i.e., Exhibits to the Petition should be certified copies of documents which had formed part of the record in the High Court. If the certified copies are not available, uncertified copies can be filed and an affidavit verifying the Annexures as true copy should also be filed.

    4. The petitioners has to file seven copies of the petition.

    5. The petition is required to be filed on white paper and not on green ledger paper.

    6. The petition should be cyclostyled, if possible, typed or printed.

  3. Affidavit

    1. Affidavit verifying the petition is required to be filed along with the SLP. The affidavit should be typed on plain white paper;

    2. Affidavit verifying the uncertified copies of the Exhibits/Annexures should be filed;

    3. If the petition is filed beyond 60/90 days the affidavit should be filed explaining the time taken for obtaining certified copy and/or the reason for delay.

  4. Interim relief

     If any interim relief is required a separate application should be filed giving facts and circumstances as to why interim relief is sought from the Court.
     

  5. Court fees payable

    1. On the SLP, the Court fees payable is Rs. 250/-;

    2. In case of petition on certificate granted by High Court, the Court fees payable is Rs. 250/- if the amount in dispute is Rs. 20,000/- or less and for every Rs. 1,000/- in excess of Rs. 20,000/- Rs. 5/- but the maximum Court fees payable does not exceed Rs. 2,000/-.

  6. Vakalatnama

     The petitioner should appoint an Advocate on record in New Delhi and send a Vakalatnama in favour of the proposed Advocate on record who will be filing the SLP.
     

  7. Verifications

     The affidavits can be verified in Mumbai or any other place either before Notary or before the Advocate of the High Court.

In the Supreme Court of India
[Order XVI Rule 4(1)(a)]
Civil Appellate Jurisdiction
Special Leave Petition
(Under Article 136 of the Constitution of India)
Special Leave Petition (Civil No. of 200 )
(against the final Judgment and order dated of the Hon’ble Court of Judicature at on C.I.T. Appeal No. of )

Between
...................		 Petitioner
And
...................		 Respondents

 (For Index please see inside)

Advocate for the Petitioner

Index
Record of Proceedings

Sr. No. Particulars Page Nos.
1.    
2.    
3.    
4.    
5.    

  Index
  1. Office Report on Limitation A
  2. Synopsis and List of Dates B
  3. Copy of final Judgment and order dated —— passed by the Division Bench of Hon’ble High Court of Judicature at Mumbai in Income Tax Appeal No. —— 1
  4. Special Leave Petition with affidavit.

In the Supreme Court of India
Civil Appellate Jurisdiction
S.L.P. Civil No. ——— of 200

In the matter of
...................		 ..........Petitioner

Versus
Joint Commissioner of Income Tax
Special Range, Mumbai and Anr

 		......Respondents

Office Report on limitation
The above petition is within time

Dt. (Section Officer)

Dt. (Section Officer)
Date Events
31-3 Previous year ended relevants to A. Y.
  Asst. Order
  Appeal filed before CIT(A)
  order of CIT(A)
  Appeal filed before I.T.A.T.
  Order of I.T.A.T.
  Appeal filed in High Court
  order and judgment of High Court
  S.L.P. filed
  In this Hon’ble Court.

In the Supreme Court of India
[Order XVI Rule 4(1)(a)]
Civil Appellate Jurisdiction
Special Leave Petition
(Under Article 136 of the Constitution of India)
Special leave petition (Civil No. of 200 )

(Against the final Judgment and order dated of the Hon’ble Court of Judicature at Mumbai on Income-tax Appeal No. of)

Between

Petition
And

Respondents

The Hon’ble The Chief Justice of India
and his companion judges of the
Supreme Court of India.

This Special Leave Petition of the petitioner abovenamed most respectfully sheweth:

  1. By this Petition under Article 136 of the Constitution of India Special Leave to Appeal is sought against the final Judgment and order dated ——— passed by the Hon’ble High Court of Judicature at Mumbai in Income Tax Appeal No. of rejecting the Appeal of the Petitioner

  2. Questions of law : Following questions of law arises for consideration of this Hon’ble Court Declaration in terms of Rule 4(2)

  3. The Petitioner have not filed any other special leave petition touching the subject matter of the present petition

  4. Declaration in terms of Rule 6
    The Annexures produced along with the Special Leave Petition are the true copy of the pleadings and documents which found part of the records of the case in the Court below against whose order the leave to appeal is sought for in this petitions.

  5. Grounds:
    Being aggrieved by the final Judgment and order dated ———— passed by the Hon’ble High Court of Judicature at Mumbai in Income Tax Appeal No. of the Petitioner hereby apply for Special Leave to Appeal on the following amongst other grounds which are taken without prejudice to each other :

  6. Grounds for interim Relief:

  7. Main Prayer:
    The Petitioner, therefore, most respectfully prays that this Hon’ble Court may be pleased to:

    1. grant special leave to appeal to the Petitioner against the Final Judgment and order dated ——— passed by the Hon’ble High Court of Judicature at Mumbai in Income Tax Appeal No. of

    2. pass any such order or further order as this Hon’ble Court may deem fit in the facts and circumstances of this case.

  8. Interim Relief.

Date
New Delhi

Filed by
Advocate for the Petitioner

Certificate in view of sub-clause 1 rule 4 order XVI

Certified that the Special Leave Petition is confirm only tot he pleadings before the High Court whose order is challenged and the documents relied upon in those proceedings. No additional facts, documents or grounds have been taken therein or relied upon in the Special Leave Petition. It is further certified that the copies of the documents/annexures attached to the Special Leave Petition are necessary to answer the question of law raised in the petition or to make out grounds urged in the Special Leave Petition for consideration of this Hon’ble Court. This Certificate is given on the basis of the instructions given by the Petitioner person authorised by the Petitioner whose affidavit is filed in support of the SLP.

Date
New Delhi

Filed by
Advocate for the Petitioner

In the Supreme Court of India
[Order XVI Rule 4(1)(a)]
Civil Appellate Jurisdiction
Special Leave Petition
(Under Article 136 of the Constitution of India)
Special leave petition (Civil No. of 200 )

(Against the final Judgment and order dated of the Hon’ble Court of Judicature at Mumbai on Income-tax Appeal No. of 200 )

Between
having its office at

Petitioner

And

1. Joint Commissioner of Income Tax, Special Range, Mumbai, having his office at Matru Mandir, Tardeo; Mumbai-400 034

 		 
2. Union of India, through Ministry of Law, Aayakar Bhavan, Maharshi Karve Road,Mumbai-400 020

Respondents

Affidavit

I, ————————— of the Petitioner No. 1, aged about —— years, residing at ————————— do hereby solemnly affirm and state as under:

  1. That I am ———— of the Petitioner in the above matter and I am conversant with the facts and circumstances of the case, as gathered from the records of the case. As such I am competent to affirm this Affidavit.

  2. That I have read contents of para 1 to —— in page Nos. —— to —— of the accompanying Special Leave Petition filed against the Impugned Judgment and order dated –––––– of the Hon’ble High Court of Judicature at Mumbai in Income Tax Appeal No. ——— of 200 and have understood the same. I state that the facts stated in the Petition are true to my knowledge as gathered from the records of the case. Parties to the present Petition are the same as they were before the Courts below.

  3. That I have read the accompanying list of dates and event from page ——— to ——— and prayers and say that what is stated therein is true to my knowledge and belief.

  4. That Certified copy of impugned judgment and order dated ——— of the High Court is filed with the Petition.

  5. The accompanying Annexures to the Petition are true copies of their respective originals.

  6. That the Petitioners have not filed any other petition before this Hon’ble Court against the Impugned Judgment and order dated ——— of the High Court.

  7. No facts which are not pleaded before the Court below have been pleaded in the affidavit.

Deponent

Verification

I, the Deponent abovenamed do hereby verify that the contents of paras 1 to —— of my above affidavit are true to my knowledge, no part of its is false and nothing material has been concealed therefrom.

Verified at Mumbai on this ——— day of ——— 200
dvocate for the Petitioner

ADepondent
Before me
Associate High Court, Bombay

In the Supreme Court of India
Civil Appellate Jurisdiction
Special leave Petition (Civil)
No.——— of 200

....  

 Petitioner
V/s _________________________

Respondent

...

Affidavit of dated ——— 200 of

Mr. —————— on behalf of the
Petitioner

  
 

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