Categories:
For the purpose of evaluation by the National Committees, the Best orders / Practices have been classified under eight broad categories:
(i)           Assessment Orders including Search & Seizure assessment orders but other than Transfer Pricing & International
         tax orders;
(ii)          Transfer Pricing & International Taxation orders;
(iii)         Search & Seizure cases;
(iv)         Surveys including verifications carried out by DGIT (I&CI);
(v)          TDS Surveys & TDS orders and Miscellaneous Orders;
(vi)         Appellate Orders including directions issued by the Dispute Resolution Panel (DRP);
(vii)        Representation by Departmental representatives before the ITAT, AAR, Settlement Commission, Courts etc.;
(viii)      Best Practices/Initiatives.

Groups:
These are placed under Group I to Group VIII with four Committees for Assessment orders as this group is likely to have the maximum number of entries.
Group I: Assessment Orders:
All assessment orders including assessment orders of the Central Charges, except the ones pertaining to the International Taxation & Transfer Pricing Commissionerates.
Group II: International Taxation & Transfer Pricing:
All assessment orders and appellate orders pertaining to International Taxation & Transfer Pricing and survey operations conducted by the International Taxation & Transfer Pricing Commissionerates.
Group III: Search & Seizure Cases:
All search & seizure cases conducted by the Investigation Wing including survey cases relating to search operations.
Group IV: Surveys including verifications carried out by DGIT (I&CI):
All survey cases including those conducted by the Investigation Wings, except those related to Search & Seizure cases. However, this category will not include TDS Surveys.
Group V: TDS Surveys & TDS orders and Miscellaneous Orders:
-           TDS Surveys and TDS Orders
-           Miscellaneous Orders: All miscellaneous orders including orders u/s 12A, 263, 273A and any other order under
      the IT Act, 1961 not included elsewhere.
Group VI: Appellate Orders including directions issued by the DRP:
All appellate orders other than appellate orders relating to Intl. Taxation cases.
Group VII: Representation by Departmental representatives before the ITAT, AAR, Settlement Commission, Courts etc:
All such representations by Departmental representatives.
Group VIII: Best Practices / Initiatives
The Chairpersons of the various Committees may co-opt other officers if they are of the view that it can help them in expediting the evaluation process.

Crieteria for Selection:
The following criteria, which are only illustrative in nature, may be considered by the Committees for selecting the best assessment orders, appellate orders and miscellaneous orders for inclusion in the Eighth Volume of ‘Let Us Share’ (Respective Committees may consider other criteria for evaluation depending on the nature of orders being considered):

Criteria for Selecting Best Search & Seizure Cases:
The following criteria, which are only illustrative in nature, for selecting the best Search& Seizure cases, may be considered by the Committees for inclusion in the eighth volume of ‘Let Us Share’. (Respective Committees may consider other criteria for evaluation depending on the nature of operations being considered).
(a)    Search and Seizure and Survey Operations conducted during the period 01.01.2013 to 31.03.2015;
(b)    New line of activity unearthed;
(c)     Ingenuity  in gathering of  information  and  identifying  the  modus  operandi (pre- search);
(d)    Unearthing  of   activity  which  covers  more  than  one  assessee  having  wider ramifications since it exposes
      not so widely known activities;
(e)    Taxes gathered as a result of the operation must be mentioned;
(f)      Quick actions taken during the course of search regarding connected persons;
(g)    Detecting new mode of concealment of assets;
(h)    Quantum of undisclosed income detected not being less than Rs. 1 Crore in case of searches/surveys
      (the criteria may be suitably modified in cases of Jurisdictions having smaller cases);
(i)      Post search action to confirm the concealment detected.

Criteria for Selecting Best Survey Cases:
The following criteria, which are only illustrative in nature, may be considered by the Committee for selecting Survey cases including those conducted by the Investigation Wing, except those related to Search & Seizure Cases. However, this category will not include TDS Surveys.

• All survey operations including surveys conducted by Investigation Wing except those related to Search & Seizure cases conducted during the period from 01.01.2013 to 31.03.2015;
• New Line of activity detected;
• Ingenuity in gathering of information and identifying the modus operandi;
• Identification of issues having wider ramifications;
• Tax effect of Rs. 50 lakh or more. The criterion may be suitably modified taking into account the nature of cases in a given jurisdiction;
• Taxes gathered as a result of the operation must be mentioned.

Criteria for Selecting Best TDS Survey/Orders Cases:
The following criteria, which are only illustrative in nature, may be considered by the Committee for selecting TDS surveys and TDS orders for inclusion in the eighth volume of “Let Us Share”. (The respective Committees may consider other criteria for evaluation depending on the nature of survey / orders being considered):

• Survey Operations conducted during 01.01.2013 to 31.03.2015;
• New Line of activity detected
• Ingenuity gathering of information and identifying the modus operandi.
• Identification of issues having wider ramifications;
• Tax effect of Rs. 50 lakh or more. The criterion may be suitably modified taking into account the nature of cases in a given jurisdiction;
• Criteria relating to Best orders would apply for orders under this category as well.

Criteria for Selecting Best Practices/Initiatives Cases:
The following criteria, which  are only illustrative in nature, may be considered by the Committee for selecting the best practices / initiatives for inclusion in the eighth volume of “Let Us Share” (The Committee may consider other criteria for evaluation depending on the nature of practices being considered)

• Best practices implemented during the period 01.01.2013 to 31.03.2015;
• New practice resulting in substantial efficiency in work and adding value;
• Resulting in reduction of expenses;
• Reducing grievances of taxpayers and work force;
• Possibility of replication elsewhere.

A  synopsis  of  not  more  than  1000  words  on  Best  Practices/Initiatives  needs  to  be attached.

Criteria for Selecting Best Representation before Various Authorities:
The following criteria, which are only illustrative in nature, may be considered by the Committee for selecting best representation before various authorities for inclusion in the eighth volume of “Let Us Share”. (The Committee may consider other criteria for evaluation depending on the nature of representation being considered) :

• Representation made during the period 01.01.2013 to 31.03.2015
• Putting  up  the  facts  of  the  case,  relevant  judicial  pronouncements  and  effectively meeting the points raised by the taxpayers representatives;
• Affording excellent support to the departmental counsel in the HC/SC;
• Orders upheld by the Supreme Court / High Court / ITAT;
• Exceptional Order Cases: In exceptional cases, where issues have been adjudicated in an outstanding  manner  and  the  issues  have  wider  ramifications,  the  same  can  be considered  by  the  Committees  even  if  the  above-mentioned  criteria  are  not  fully satisfied. The Committee can record its specific findings in the exceptional cases.

Grading of Best Orders/Practices /Representations:
For selecting the final orders / practices / representations for inclusion in the eighth volume of ‘Let Us Share’ the Committees will grade the order / practices. Scores are to be assigned to the orders / practices /presentations in the scale of 1 to 10 by each of the members for each of the criteria decided by the Committee. Maximum score of 10 can be given as the best grade for a particular criterion. The Committee may also consider assigning higher weightage to the central issues in the orders / representations which have wider ramifications while calculating the total grades. The sum total of scores for all the criteria given by all the members will decide the rank of a particular order / practice / representations.

All the orders and practices / initiatives published in “Let Us Share” are likely to be considered for the Awards to be given in the Investiture Ceremony, on 24 th July every year, on the occasion of Income-Tax Day. Therefore, the Chairpersons of all the Committees are required to do ranking of all the entries after compiling the grades given by each members for every criterion and send the list after ranking the orders to Addl. DG (PR,PP&OL) for putting up before the Editorial Board. Further, the National Evaluation Committees would also ensure that the synopses of all the orders / practices are cohesive; head notes for each of the orders are appropriate and the write- ups are ready for inclusion in the compilation.

NECs would ensure lucidity of the write-ups. Clarification, if any, required on facts on legal issues, would have to be sorted out at this stage by consulting the original authors. A detailed note on the evaluation process would be given by the NECs while returning the short-listed orders / practices to Addl. DG (PR,PP&OL).

Time Frame for Evaluation of the Orders:
Time frame for evaluation of the orders: The National Evaluation Committees may kindly send the orders and practices / initiatives, after grading, to Addl. DG (PR,PP&OL) by 17.07.2015. Orders / Practices evaluated by the National Committees would be made available to the Editorial Board by 24.07.2015. The Editorial Board is to complete both the compilations complete in all respects and in ready to print form by 28.08.2015.