Income-tax Ombudsman jurisdiction defined: complaint scope and authorized representative rules enable grievance redressal under guidelines. Definitions set the core procedural terms: a complaint is a written or electronic administrative grievance alleging deficiency in the Income-tax Department; an authorized representative may act for the complainant; an award is the Ombudsman's determination; the income-tax authority complained against is the junior-most officer at or above Income-Tax Officer responsible for the grievance or, if caused by a lower official, the supervising Income-Tax Officer; Ombudsman denotes the appointed adjudicator under the Guidelines.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income-tax Ombudsman jurisdiction defined: complaint scope and authorized representative rules enable grievance redressal under guidelines.
Definitions set the core procedural terms: a complaint is a written or electronic administrative grievance alleging deficiency in the Income-tax Department; an authorized representative may act for the complainant; an award is the Ombudsman's determination; the income-tax authority complained against is the junior-most officer at or above Income-Tax Officer responsible for the grievance or, if caused by a lower official, the supervising Income-Tax Officer; Ombudsman denotes the appointed adjudicator under the Guidelines.
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