2019 (4) TMI 835

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....ethva For The Respondent : Mr. Anil Singh, ASG, a/w Mr. Sham V. Walve ORDER P. C. :- 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 t....

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.... (A),additional credit of 2 units shall be allowed for each quality appellate order passed. The CIT (A) may claim such credit by reporting such orders in their monthly DO letter to the CCIT concerned. Quality cases would include cases where- (a) enhancement has been made, (b) order has been strengthened, in the opinion of the CCID, and (c) penalty u/s 271(1) has been....