HC set-aside CBDT’s Central Action Plan encouraging CIT(A) to pass revenue favoring orders

IT : Any directives by CBDT which gives additional incentive for an order that Commissioner (Appeals) may pass having regard to its implication, necessarily transgresses in Commissioner's exercise of discretionary quasijudicial powers. Interference or controlling of discretion of a statutory authority in exercise of powers from an outside agency or source, may even be superior authority, is wholly impermissible

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000187844/hc-set-aside-cbdt’s-central-action-plan-encouraging-cita-to-pass-revenue-favoring-orders.aspx