Hon'ble Supreme Court (Three-Judges Bench) in SUKHDEV SINGH V. UNION OF INDIA AND OTHERS (2013) 9 SUPREME COURT CASES AT PAGE 566, wherein it is observed as follows:
"The view taken in Dev Dutt, (2008) 8 SCC 725 that every entry in ACR of a public servant must be communicated to him/her within a reasonable period is legally sound and helps in achieving threefold objectives. First, the communication of every entry in the ACR to a public servant helps him/her to work harder and achieve more than helps him in improving his work and give better results. Second and equally important, on being made aware of the entry in the ACR, the public servant may feel dissatisfied with the same. Communication of the entry enables him/her to make representation for upgradation of the remarks entered in the ACR. Third, communication of every entry in the ACR brings transparency in recording the remarks relating to a public servant and the system functions more in conformity with the principles of natural justice. Accordingly, it must be held that every entry in ACR-poor, fair, average, good or very good must be communicated to him/her within a reasonable period."