Income Tax Department Issues Revised Instruction on Action Against High-Tax Officials

The tax authorities said Thursday that it has issued a revised instruction that provides for appropriate administrative action against the official concerned in the event of major tax assessments.

In 2015, the Central Board on Direct Taxation (CBDT) had provided for the establishment of “local committees to deal with taxpayers’ grievances of high review ratings” in each principal commissioner region. Given the implementation of a faceless review regime, the CBDT has now issued a revised instruction regarding the composition and functioning of these committees.

In a statement on Thursday, the CBDT said that, in line with the tax authorities’ policy and commitment to improve taxpayers’ services and reduce taxpayers’ grievances, it issued a revised instruction on April 23, 2022 for the establishment and the functioning of local committees to deal with taxpayer grievances arising from high critical assessment.

‚ÄúThis instruction also provides for appropriate administrative action to be taken against the officer concerned in cases where assessments by the local committee are high or where there is non-compliance with the principles of natural justice, disregard of spirit or gross negligence on the part of the assessment officer/assessment unit,” the CBDT said in the statement.

The local commissions for handling taxpayer grievances following a high critical review will consist of 3 members of the rank of Chief Commissioner. The other members can be selected from the pool of officers seconded as Chief IT Commissioner, Principal CIT (Central) or Judicial or Auditor of the respective region.

Complaints under the faceless review regime would be received by email and the local committee would investigate whether there is a prima facie case of pompous review, non-compliance with the principles of natural justice, non-application of spirit or gross negligence of assessment officer / assessment unit.

The commission would consider whether or not the additions made in the grading order are supported by good reason or logic, whether the legal provision has been grossly misinterpreted or obvious and well-established facts in the administration have been outright disregarded, it said. the instruction.

The local commission aims to deal with each petition within two months, it added.

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