NJRS
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NJRS
The National Judicial Reference System (NJRS) is a project of Indian Income Tax Department to streamline its tax litigation system. NJRS aims to be a comprehensive repository of all Appeals and Judgments related to Direct Taxes in India. The Income Tax Department is the largest litigant in India and NJRS will help the department in decongesting and streamlining the huge backlog of litigation in various courts and Tribunals related to direct tax cases. The portal was launched in March 2015. Continuous improvements and public access are in progress. The portal will enable the department to monitor appeals progress through the appeal stages, undertake policy analysis for issues leading to rising litigation and do research for strengthening their cases by taking reference from previous orders made by the courts tax appeals. Background The Income Tax Department (ITD) is responsible for collecting Direct Taxes and administering the Income Tax Law and other direct tax statutes for Gover ...
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Case Citation
Case citation is a system used by legal professionals to identify past court case decisions, either in series of books called reporters or law reports, or in a neutral style that identifies a decision regardless of where it is reported. Case citations are formatted differently in different jurisdictions, but generally contain the same key information. A legal citation is a "reference to a legal precedent or authority, such as a case, statute, or treatise, that either substantiates or contradicts a given position." Where cases are published on paper, the citation usually contains the following information: * Court that issued the decision * Report title * Volume number * Page, section, or paragraph number * Publication year In some report series, for example in England, Australia and some in Canada, volumes are not numbered independently of the year: thus the year and volume number (usually no greater than 4) are required to identify which book of the series has the case reporte ...
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