Administrative deficiencies in Income-tax Department: specified procedural failures permit filing complaints with the Ombudsman under guidelines. Permissible grounds for complaints to the Income-tax Ombudsman include administrative and procedural failures such as delay in issuance of refunds and related voucher errors; non-adherence to first-come-first-served refund processing; non-acknowledgement of correspondence; failure to update demand registers; delay in PAN allotment; non-credit of tax including TDS; delay in implementing appellate or rectification orders, interest waiver decisions, and release of seized books; lack of transparency in scrutiny selection; working-hour breaches; rude conduct by officials; and other violations of CBDT administrative instructions.
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Provisions expressly mentioned in the judgment/order text.
Administrative deficiencies in Income-tax Department: specified procedural failures permit filing complaints with the Ombudsman under guidelines.
Permissible grounds for complaints to the Income-tax Ombudsman include administrative and procedural failures such as delay in issuance of refunds and related voucher errors; non-adherence to first-come-first-served refund processing; non-acknowledgement of correspondence; failure to update demand registers; delay in PAN allotment; non-credit of tax including TDS; delay in implementing appellate or rectification orders, interest waiver decisions, and release of seized books; lack of transparency in scrutiny selection; working-hour breaches; rude conduct by officials; and other violations of CBDT administrative instructions.
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