Summary proceedings: Ombudsman may disregard formal rules of evidence and adopt fair procedures for redressal of tax grievances. Proceedings before the Income Tax Ombudsman are summary in nature; the Ombudsman is not bound by legal rules of evidence and may follow any procedure that appears fair and proper, enabling flexible and expedient redressal of direct tax grievances without strict adherence to formal evidentiary rules.
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.
Summary proceedings: Ombudsman may disregard formal rules of evidence and adopt fair procedures for redressal of tax grievances.
Proceedings before the Income Tax Ombudsman are summary in nature; the Ombudsman is not bound by legal rules of evidence and may follow any procedure that appears fair and proper, enabling flexible and expedient redressal of direct tax grievances without strict adherence to formal evidentiary rules.
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