https://www.taxtmi.com/caselaws?id=379045 The Court partially allowed the Petition, setting aside the portion of the CBDT's Action Plan that incentivized "quality orders." The guidelines for the disposal of appeals, including setting targets based on tax effects, were upheld as reasonable and not breaching legality. The Court emphasized that these guidelines should not restrict the discretion of the Appellate Commissioner or compromise the fairness of hearings for the assessee. Both Petitions were disposed of accordingly. en-us Thu, 11 Apr 2019 00:00:00 +0530 Wed, 21 Aug 2019 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379045 The Court partially allowed the Petition, setting aside the portion of the CBDT's Action Plan that incentivized "quality orders." The guidelines for the disposal of appeals, including setting targets based on tax effects, were upheld as reasonable and not breaching legality. The Court emphasized that these guidelines should not restrict the discretion of the Appellate Commissioner or compromise the fairness of hearings for the assessee. Both Petitions were disposed of accordingly. Case-Laws Income Tax Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379045