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Constitution of Local Committees to deal with Taxpayers Grievances from High-Pitched Scrutiny Assessment

Income Tax - 17/2015 - Dated:- 9-11-2015 - Instruction No. 17/2015 F. No.225/290/2015-ITA-II Government of India Ministry of Finance Department of Revenue (CBDT) North Block, New-Delhi dated the 9th November, 2015 To All Pr. CCsIT/DsGIT/CCIT(Exemptions)/Pr. CCIT(International-tax) Subject: reg. Sir/Madam Board has consistently been advising the field authorities to be fair, objective and rational while framing scrutiny assessment orders. Role of supervisory authorities in this regard, has also b .....

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ickly resolve the taxpayers' grievances arising on account of high-pitched and unreasonable additions made by the Assessing Officers. CBDT has decided that following measures may be taken in the field formation for handling taxpayers' grievances arising from high-pitched scrutiny assessment orders - i) Local Committees to deal with Taxpayers Grievances from high-pitched scrutiny assessment ( Local Committee') are required to be constituted in each Pr. CCIT region across the country. .....

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the grievance petitions related to high-pitched scrutiny assessments completed within the Jurisdiction of the respective Pr. CCIT. These Committees would also handle the grievances pertaining to Central Charges located under the territorial jurisdiction of the Pr. CCIT concerned. iii) Similar committees would also be setup in the charges of Pr. CCIT (Intl. Tax.) and CCIT (Exemptions). In these committees, the Officers working as CsIT (International Taxation/ Transfer Pricing) and CsIT (Exemptio .....

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months from the end of the month in which such Grievance Petition is received by it. vii) The grievance petition received by the Local Committee would be examined by it to ascertain whether there is a prima-facie case of high-pitched assessment, non-observance of principles of natural justice, non-application of mind, gross negligence or lack of involvement of assessing officer. The Committee would ascertain whether the addition made in assessment order are not backed by any sound reason or logi .....

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