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TMI Blog2019 (4) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... challenged the directions issued by the CBDT for disposal of certain number of Appeals of specified categories within specified time. According to the Petitioners, these time limits are artificially applied, are contrary to the statutory provisions and also have the effect of making hurried orders by the Appellate Commissioner - HELD THAT:- The target set by the CBDT for disposal of the Appeals w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orms that the Commissioner would need to achieve and the outcome of the CBDT’s deliberations on our recommendation for reconsideration. X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Commissioner. 3. The Petitioners' second part of the challenge is to the following portion of the said Chapter : "Incentive for quality orders : (i) With a view to encourage quality work by CITs (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he utility of the norms set which the Commissioner has to achieve. If the purpose of setting of norms is to evaluate the performance of the Commissioner, there would be all the more reason why the abovequoted portion of the action plan be reconsidered by the CBDT. 6. On the next date of hearing, the learned Counsel for the Respondent would apprise us about the utility of the norms that the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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