The Comptroller and Auditor General of India recommended automation of receipts and regular maintenance of data by the Income Tax Department for speedy resolution of disputes. Briefing the media, on the latest report on Direct taxes for the year ended March 2009,Additional Deputy Comptroller and Auditor General Anupam Kulshrestha said that the IT department should maintain a database for different kinds of appeal. He also expressed hope that the number of appeals will go down after the implementation of Direct Tax Code. According to the CAG findings, over 2. 2 lakh crore rupees are locked up in appeals at various levels. The report stated that this amount is enough to wipe off the entire revenue deficit of the union Government for the year 2008-2009. CAG also recommended setting up of Alternate Dispute Resolution Mechanism for low end appeals with demand of less than one lakh rupees.It also asked the Income tax Department to bring down the average time taken for disposal of appeals from 14 months to international average varying from 45 days to 6 months.