Local committees for taxpayer grievances expedite review of high pitched scrutiny assessments and recommend administrative action to curb unreasonable additions. Local Committees of senior field officers are to be constituted in each Pr. CCIT region to examine taxpayer grievances from high pitched scrutiny assessments, acknowledge petitions, maintain records and dispose of petitions within a short prescribed timeframe. Committees will determine if additions reflect unreasonable assessments, non application of mind, gross negligence or breaches of principles of natural justice, and will report findings to the Pr. CCIT/CCIT for possible administrative action and for presentation before appellate authorities to limit litigation.
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.
Local committees for taxpayer grievances expedite review of high pitched scrutiny assessments and recommend administrative action to curb unreasonable additions.
Local Committees of senior field officers are to be constituted in each Pr. CCIT region to examine taxpayer grievances from high pitched scrutiny assessments, acknowledge petitions, maintain records and dispose of petitions within a short prescribed timeframe. Committees will determine if additions reflect unreasonable assessments, non application of mind, gross negligence or breaches of principles of natural justice, and will report findings to the Pr. CCIT/CCIT for possible administrative action and for presentation before appellate authorities to limit litigation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.