The Central Board of Direct Taxes (CBDT) on Thursday issued stricter directions for administrative motion in opposition to officers who resort to “high-pitched tax assessments.”
In 2015, the CBDT had supplied for the structure of ‘local committees to deal with taxpayer grievances from high-pitched scrutiny assessment’ in every principal commissionerate area. Considering the implementation of faceless evaluation regime, the CBDT has now issued a revised instruction concerning structure and functioning of those committees.
“This instruction also provides for initiation of suitable administrative action against the officer concerned, in cases where assessments are found by the local committee to be high-pitched or where there is non-observance of principles of natural justice, non-application of mind or gross negligence of assessing officer/assessment unit,” the CBDT stated in a press release.
The native committees to cope with taxpayer grievances from high-pitched scrutiny evaluation shall consist of three members of principal commissioner rank. The different members could also be chosen from the pool of officers posted as principal commissioner I-T, precept CIT (Central) or Judicial or audit of the respective area.
Grievances beneath faceless evaluation regime can be obtained by electronic mail and the native committee would study to determine whether or not there’s a prima-facie case of high- pitched evaluation, non-observance of ideas of pure justice, non-application of thoughts or gross negligence of assessing officer/evaluation unit.
The committee would confirm whether or not the additions made in evaluation order is/usually are not backed by any sound purpose or logic, the supply of regulation have grossly been misinterpreted or apparent and well-established information on data have outrightly been ignored, the instruction stated.
The native committee shall endeavour to dispose of every grievance petition inside two months, it added.
Source: www.financialexpress.com”