While the stated policy and to a large extent the efforts of the tax administration are to reduce the mammoth tax arrears (outstanding tax demands), certain moves could frustrate the goal. The Central Board of Direct Taxes’ (CBDT) latest Central Action Plan, for instance, seeks to incentivise the CIT (Appeal), the first appellate forum, to pass ‘quality’ orders with additional credit of two units per order. Tax experts say this would undermine the CIT(A)’s ability to adjudicate the dispute, as the points that help his promotion could prejudice the body against the taxpayer.