Case Law Details
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 parts. In the first part, the Petitioners have challenged the directions issued by the CBDT for disposal of certain number of Appeals of specified categories within specified time. According to the Petitioners, these time limits are artificially applied, are contrary to the statutory provisions and also have the effect of making hurried orders by the Appellate Commissioner.
3. The Petitioners’ second part of the challenge is to the following portion of the said Chapter :
“Incentive for quality orders :
Please become a Premium member. If you are already a Premium member, login here to access the full content.
