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Contact details of tax officers must be complete CBDT must issue further instructions and tax authorities must follow instructions- erring officers must be penalised in appropriate manner

Income Tax - Direct Tax Code - DTC - By: - CADEV KUMAR KOTHARI - Dated:- 12-9-2016 Last Replied Date:- 14-9-2016 - References and links: Section 119 of the Income-tax Act, 1961 - Instructions to subordinate authorities. Recent instructions dated 30.08.2016, 15.12.2015 and 05.02.15 about phone number and email address on letter head and notices issued by tax authorities. Instructions about email id and telephone numbers: It is rather unfortunate to observe that instructions or orders issued by C .....

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his tax officers and good relations with taxpayers. However, it appears that many of tax authorities are not taking instructions, circulars and orders of CBDT in right perspective and in sincere manner. Many instructions, circulars and orders are not followed by lower authorities and tax payers are forced to indulge into litigation. Many instructions/ circulars are not followed by tax authorities and they indulge into un-necessary litigation, contrary to policy decision of CBDT/ GOI, and forces .....

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of who care for instructions ? and who care for judgments ? This is a serious matter and amount to indiscipline, insubordination and not following rule of judicial discipline. Why such practices are continuing? Such practices are continuing because tax authorities have lot of powers to harass tax payers. For this reason, complaints are rarely raised. It is experience that even suggestions send to senior authorities are considered as complaint and then the authorities start to harass tax payers / .....

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n initial stage of professional work, author had written an article assessment or Harassment . It seems that even today same practices are continued, whenever there is scrutiny assessment or otherwise tax officers get a chance to harass taxpayers. For such actions or omissions disciplinary actions are desirable. Letters, notices etc. of tax authorities: Many ( rather say most of them) tax authorities issues letters, notices etc. without complete contact details. Many tax offices are in big build .....

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TA). Communication for adoption of email by taxpayers also does not contain email id of officer: Surprisingly in some of recent communications sent by tax authorities to taxpayers about option given to taxpayer to communicate through email id also it was noticed that email id of tax authority was not given in the communication. Even phone number and extension was not given. Therefore, tax payer has to approach tax officer or his office staff to get such information. Even on personal visit and e .....

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rface with the Department - reg. I am directed to refer to subject mentioned above and to say that the Revenue Secretary has directed that henceforth any notice/letter/communication issued by any officer under Department of Revenue; including CBDT, its directorates and field formations; to the tax payers, members of public should invariably contain mention of e-mail address and office phone numbers, of the officers signing such, communications/notice/letters for facilitating tax payers' elec .....

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(CBDT) North-Block, New Delhi, the 30th of August, 2016 To All Pr. Chief Commissioners of Income-tax/ Pr.CCIT (International-tax) All Directors General of Income-tax/CCIT (Exemptions) Sir/Madam Subject: Step to facilitate taxpayers electronic interface with the income-tax department-regd.- This has reference to CBDT letter in F.No.Dir (Hqrs)/CH(DT)/29/2015/2030 dated 15/12/2015 (copy enclosed) wherein various income-tax authorities including the field formations were directed to mention their e- .....

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situation where the taxpayers who want to communicate with the Assessing Officer through e-mail or wish to make statutory compliance electronically are unable to do so. Further, non furnishing of official telephone number also causes inconvenience to the taxpayer concerned in case he needs to seek any clarification from the Assessing Officer. 3. Therefore, looking into the difficulties being faced by the taxpayers due to lack of proper compliance with earlier directions of the Board by some inc .....

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being issued by the income-tax authorities working under them. Further, in all time-barring scrutiny cases and in cases where notice for any statutory proceeding has been issued during this financial year till now without the necessary communication details of the income-tax authority concerned, such information should be furnished to the concerned taxpayer immediately. 5. I am further directed to state that the suggested mode of communication with the taxpayers in para 3 above, may also be fol .....

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