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    <title>2019 (4) TMI 835 - BOMBAY HIGH COURT</title>
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    <description>The court opined that the Central Board of Direct Taxes (CBDT) may set targets for the disposal of Appeals by the Appellate Commissioner, considering them as directory rather than mandatory. However, concerns were raised regarding the portion of the action plan providing incentives for quality orders, with the court suggesting a reconsideration of this aspect. The case was adjourned for the Respondent&#039;s counsel to provide further information on the purpose and outcome of CBDT&#039;s deliberations on this matter.</description>
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      <description>The court opined that the Central Board of Direct Taxes (CBDT) may set targets for the disposal of Appeals by the Appellate Commissioner, considering them as directory rather than mandatory. However, concerns were raised regarding the portion of the action plan providing incentives for quality orders, with the court suggesting a reconsideration of this aspect. The case was adjourned for the Respondent&#039;s counsel to provide further information on the purpose and outcome of CBDT&#039;s deliberations on this matter.</description>
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