Appeals quota and weightage: central circles quota reduced and three unit weightage limited to high disputed demand assessment and concealment appeals. Quota for disposal of appeals by C.I.T.(Appeals) is maintained at ninety appeals per month generally, with a reduced quota of sixty appeals per month for central circles. A weightage of three units is permitted only for appeals involving disputed demand of two lakh rupees and above, applicable solely to assessments and penalties for concealment; weightage is excluded for miscellaneous orders including those under section 154, adjustments under section 143(1), penalties under section 271(1)(a) and for appeals setting aside orders. Instructions effective from 1-4-89.
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Provisions expressly mentioned in the judgment/order text.
Appeals quota and weightage: central circles quota reduced and three unit weightage limited to high disputed demand assessment and concealment appeals.
Quota for disposal of appeals by C.I.T.(Appeals) is maintained at ninety appeals per month generally, with a reduced quota of sixty appeals per month for central circles. A weightage of three units is permitted only for appeals involving disputed demand of two lakh rupees and above, applicable solely to assessments and penalties for concealment; weightage is excluded for miscellaneous orders including those under section 154, adjustments under section 143(1), penalties under section 271(1)(a) and for appeals setting aside orders. Instructions effective from 1-4-89.
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