The ‘Quality Orders’ as defined by the CBDT in its Central Action Plan would include cases where enhancement has been made by the CIT(A) or where the order under appeal has been strengthened by the CIT(A) or penalty under section 271(1) has been levied. For passing such ‘Quality orders’, the CIT (A) shall be given additional credit of two units for each quality order.
Here is Sanjoli Maheshwarri, Director- Direct Taxation with inputs from Om Rajpurohit, Senior Associate contributed an article on Incentivising ‘quality orders’ of CIT(A): Is it fair? discussing the CBDT’s move for incentivising the quality orders and their impact on taxpayer’s for Financial Express.
