In a bold attempt to reduce frivolous tax demands, the income tax department has decided to overhaul the annual performance appraisal system for tax officials, relying on the quality and effectiveness of their work and not plainly on the quantum of tax demands raised.Sources said that error-free and well-reasoned tax demands, which are made following all principles of natural justice and are not struck down by courts subsequently, would earn an officer a good grade, not frivolous, high-pitched tax claims that do not stand the test of appeal.

Source - http://indianexpress.com