Term limits for Income Tax Ombudsman set with initial fixed term and a limited extension based on performance review. Appointment is by Central Government on recommendations of a Committee (Secretary, Department of Revenue; Chairman, CBDT; Member (Personnel), CBDT). Eligible candidates are officers who have held the specified HAG scale on regular basis for at least one year, preferably from the Indian Revenue Service, and must seek retirement from Government service before assuming office. The Ombudsman must be independent of the Income tax department and preferably reside in the city of appointment. Tenure is two years, extendable by one year or until age sixty three based on Committee performance appraisal, with no reappointment.
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.
Term limits for Income Tax Ombudsman set with initial fixed term and a limited extension based on performance review.
Appointment is by Central Government on recommendations of a Committee (Secretary, Department of Revenue; Chairman, CBDT; Member (Personnel), CBDT). Eligible candidates are officers who have held the specified HAG scale on regular basis for at least one year, preferably from the Indian Revenue Service, and must seek retirement from Government service before assuming office. The Ombudsman must be independent of the Income tax department and preferably reside in the city of appointment. Tenure is two years, extendable by one year or until age sixty three based on Committee performance appraisal, with no reappointment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.