Appeal weightage reform standardises lower-tier treatment and increases top-tier weightage for tax appeals, effective for appeals decided thereafter. Revision reassigns unit weightage for income tax appeals by disputed demand bands: a single unit for appeals up to the lower monetary band, three units for appeals above that band up to the mid band, and four units for appeals above the upper band. The existing monthly disposal quota remains unchanged. The revised weightage applies to appeals decided after the stated effective date and operates within the prior scope limiting weightage to assessment and concealment penalty appeals; other norms in the earlier Instruction continue to apply.
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Provisions expressly mentioned in the judgment/order text.
Appeal weightage reform standardises lower-tier treatment and increases top-tier weightage for tax appeals, effective for appeals decided thereafter.
Revision reassigns unit weightage for income tax appeals by disputed demand bands: a single unit for appeals up to the lower monetary band, three units for appeals above that band up to the mid band, and four units for appeals above the upper band. The existing monthly disposal quota remains unchanged. The revised weightage applies to appeals decided after the stated effective date and operates within the prior scope limiting weightage to assessment and concealment penalty appeals; other norms in the earlier Instruction continue to apply.
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