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The Central Board of Direct Taxes (CBDT) on Thursday issued stricter directions for administrative motion towards officers who resort to “high-pitched tax assessments.”
In 2015, the CBDT had offered for the structure of ‘native committees to take care of taxpayer grievances from high-pitched scrutiny evaluation’ in every principal commissionerate area. Contemplating the implementation of faceless evaluation regime, the CBDT has now issued a revised instruction concerning structure and functioning of those committees.
“This instruction additionally gives for initiation of appropriate administrative motion towards the officer involved, in circumstances the place assessments are discovered by the native committee to be high-pitched or the place there may be non-observance of rules of pure justice, non-application of thoughts or gross negligence of assessing officer/evaluation unit,” the CBDT mentioned in a press release.
The native committees to take care of taxpayer grievances from high-pitched scrutiny evaluation shall consist of three members of principal commissioner rank. The opposite 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 below faceless evaluation regime could be acquired by e-mail and the native committee would look at to establish whether or not there’s a prima-facie case of high- pitched evaluation, non-observance of rules 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/should not backed by any sound cause or logic, the supply of regulation have grossly been misinterpreted or apparent and well-established details on data have outrightly been ignored, the instruction mentioned.
The native committee shall endeavour to dispose of every grievance petition inside two months, it added.
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