Income Tax Dept warns public against cash dealings of Rs 2 lakh or more saying that the receiver of the amount will have to cough up an equal amount as penalty.

PCsIT to furnish details of the “least performing”CsIT(A)

The CBDT has issued a directive to the PCsIT seeking details of the “least performing”CsIT(A). It is not specified as to what constitutes “least performing”.

Presumably, the reference is to the number of appeals disposed of by the Ld CsIT(A) vis-à-vis the targets and achievement.

Presumably, the defaulting CsIT(A) will be subject to disciplinary action.

It may be recalled that in the Central Action Plan 2018, the CBDT has chalked out an ambitious strategy to require CsIT(A) to dispose appeals within specified time frames.

The demand amount locked up in the appeals before the CsIT(A) is a staggering sum of Rs. 6.38 lakh crore.

The CBDT has also promised to give “incentives” to CsIT(A) for passing “quality” orders.

However, the definition of “quality” orders has left much to be desired.

The CBDT has stated that “Quality cases would include cases where-

(a)enhancement has been made,

(b)order has been strengthened, in the opinion of the CCIT, or

(c)penalty u/s 271(1)I has been levied by the CIT(A)“.

This implies that CsIT(A) will now go on a rampage and enhance assessments and levy penalty so as to earn “incentives” and stay in the good books of the CBDT.

Needless to say, this is a disturbing state of affairs for hapless taxpayers. It is hoped that the CBDT will issue appropriate clarification that the “quality” of the orders will be determined on whether the orders are ultimately upheld by higher appellate forums or not.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi the 27th July, 2018


All Pr. Chief Commissioners of Income Tax Madam/Sir
Sub: Performance of Commissioners of Income Tax(Appeals) during the current Financial Year- reg.

Kindly refer to the Video Conference held today.

I am directed to request you to furnish the details of 2 least performing CsIT(Appeals) of your region (5 in Delhi &Mumbai Regions) in the following format:




Sr. No.
Name          of
Officer charge including additional charge
the and held
Action points


Reasons     for
shortfall,       if
any            and
efforts made to achieve the targets
is                 of Pr.
CCIT    in
of     item
in Col.-6
No.       of
No. cases
No.        of
No. cases

Disposal of Appeals

Information in respect of substantive charge and additional charge should be furnished separately. The above information may kindly be furnished by 3rd August, 2018 by e-mail at or

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