Home Acts & Rules Direct Taxes Rules Income Tax Ombudsman Guidelines 2010 Chapters List Chapter IV PROCEDURE FOR REDRESSAL OF GRIEVANCES This
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Para 9 - Grounds on which complaint shall be filed - Income Tax Ombudsman Guidelines 2010Extract CHAPTER IV PROCEDURE FOR REDRESSAL OF GRIEVANCES 9. Grounds on which complaint shall be filed:- I. A complaint on any one or more of the following grounds alleging deficiency in the working of the Income-tax Department may be filed with the Ombudsman: (a) delay in issue of refunds beyond time limits prescribed by law or under the relevant instructions issued from time to time by the Central Board of Direct Taxes; (b) sending of envelopes without refund vouchers in cases of refund; (c) non adherence to the principle of 'First Come First Served' in sending refunds; (d) non acknowledgement of letters or documents sent to the department; (e) non up-dating of demand and other registers leading to harassment of assessees; (f) lack of transparency in identifying cases for scrutiny and non communication of reasons for selecting the case for scrutiny; (g) delay in disposing cases of interest waiver; (h) delay in disposal of rectification applications; (i) delay in giving effect to the appellate orders; (j) delay in release of seized books of account and assets, after the proceedings under the Incometax Act in respect of the years for which the books of account or other documents are relevant are completed; (k) delay in allotment of permanent account number (PAN); (l) non credit of tax paid, including tax deducted at source; (m) non adherence to prescribed working hours by Income Tax officials; (n) unwarranted rude behaviour of Income Tax officials with assessees; (o) any other matter relating to violation of the administrative instructions and circulars issued by the Central Board of Direct Taxes in relation to Income-tax administration. II. Central Board of Direct Taxes may include any other ground on which a complaint may be filed with the Ombudsman.
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