Skorydov is the content provider of judgments and is helping in digitisation of appeals for the National Judicial Reference System (NJRS). This page is for information only as this is a Government project and not intended for our general users.
Overview
NJRS is an ambitious project of Income Tax Department to streamline its tax litigation system. It aims at being the largest repository of Appeals and Judgments related to Direct Taxes. The objective of NJRS is to achieve efficiency in tax litigation there is a need to create a centralized, indexed and searchable electronic repository, where information pertaining to the details of pending appeals as well as details of the decisions in decided matters is accessible to all officers of the department in different corners of the country through the internet. It should also contain the PAN so that the entire litigation history of a taxpayer is available. The repository should have suitable metadata; it needs to be cross referenced and must have intelligent search capabilities to be able to identify issues across cases for improved decision making.
Accordingly, the Income Tax department has decided to create a ‘National Judicial Reference System (NJRS)’.To achieve efficiency in tax litigation there is a need to create a centralized, indexed and searchable electronic repository, where information pertaining to the details of pending appeals as well as details of the decisions in decided matters is accessible to all officers of the department in different corners of the country through the internet. It should also contain the PAN so that the entire litigation history of a taxpayer is available. The repository should have suitable metadata; it needs to be cross referenced and must have intelligent search capabilities to be able to identify issues across cases for improved decision making. Accordingly, the Income Tax department has decided to create a ‘National Judicial Reference System (NJRS)’.
National Judicial Reference System (NJRS) would comprise of two main components:
- Appeals Repository & Management System (ARMS):- An online repository of all pending appeals at the ITAT, AAR, High Court and the Supreme Court with relevant documents.
- Judicial Research & Reference System (JRRS):- A repository of judicial orders as a single, indexed, searchable , cross linked database of Judgments of ITAT, AAR, High Court and Supreme Court.
Objectives of NJRS
- Ensure Expeditious Disposal of Appeals.
- Facilitate Tax Recovery by quick identification, prioritization and disposal of High Tax cases.
- Avoid Frivolous Appeals on Decided Issues.
- Bring Uniformity in the stand taken by Income Tax Dept. on Contentious legal Issues.
- Consolidation of Appeals by bunching similar cases.
- Develop expertise to defend cases on specific issues.
Appeals Repository & Management System (ARMS)
- Consolidate database of pending litigation.
- Ensuring monitoring of Appeals at each stage.
- Ensure Granularity of Data for Decision making by CBDT.
- Identification of law prone to litigation.
- Analysis of trends in outcome of Appeals.
- Quick movement of information on litigation to judicial officers.
- Reliable storage and ready retrieval of appeals documents.
Judicial Research and Reference System (JRRS)
- Centralized, indexed and searchable electronic repository of Judgments for efficient tax litigation management.
- Link decisions in decided matters with pending appeals to Income Tax officers.
- Intelligent search capabilities to identify issues across cases for improved decision making.
- Issue wise summary of Judgments for quick reference.
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