CBDT should reconsider decision of offering incentives to CsIT(A) to enhance assessments: HC

The Chamber of Tax Consultants Vs CBDT (Bombay High Court)

1. These Petitions involve similar issues. The Petitioners have challenged certain portion of the central action plan formulated by the Central Board of Direct Taxes (‘CBDT’, for short). This document contains Chapter 3 pertaining to litigation management. This Chapter provides the target for Appeals to be disposed by the Appellate Commissioner in expeditious manner. The clauses contained in this Chapter lay down targets and norms to be achieved within certain time.

2. The challenge of the Petitioners is in two p

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