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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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Ideally, the Local Committee may consist of three members of Pr. CIT/CIT rank. The members can be selected from the pool of officers posted as Pr. CsIT, CIT (Judicial) and CsIT (DR), ITAT at the station where the Headquarters of the respective Pr. CCIT is located. The Addl. CIT (Headquarters), to such Pr. CCIT would act as a Member Secretary to the Local Committee. The senior most Member would be designated as the Chairman of the Committee. ii) The Local Committees so constituted would deal with .....

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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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ng an environment where assessment orders are passed in a fair and reasonable manner. The Local Committee, in no way, can be considered to be an alternative /additional appellate channel. 3. The Board has emphasized that the task of constitution of Local Committees be finalized in this month itself and a report on compliance may be sent by the Pr. CCsIT/Pr. CCIT (Intl.Tax.)/ CCIT(Exemptions) to their respective Zonal Members with a copy to Member (IT), CBDT. It has also been desired that the out .....

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