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        News and Press Release

        Revised Instruction for constitution and functioning of Local Committees to deal with taxpayers’ grievances due to high-pitched Scrutiny Assessment

        June 16, 2022

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        In line with CBDT’s policy and commitment towards providing enhanced taxpayers’ services and reduce taxpayers’ grievances, CBDT has issued revised Instruction for constitution and functioning of Local Committees to deal with taxpayers’ grievances arising out of high-pitched Scrutiny Assessment through F.No.225/101/2021-ITA-II, dated 23rd April, 2022.

        This instruction also provides for initiation of suitable administrative action against the officer concerned, in cases where assessments are found by the Local Committee to be high-pitched or where there is non-observance of principles of natural justice, non-application of mind or gross negligence of Assessing Officer/ Assessment Unit.

        High pitched scrutiny assessment triggers local committee review and potential administrative action against assessing officers for procedural lapses. Revised instructions establish Local Committees to review taxpayers' grievances arising from high pitched scrutiny assessments, assess observance of natural justice and application of mind by Assessing Officers/Assessment Units, and, where findings show high pitched assessment, failure of natural justice, non application of mind, or gross negligence, provide for initiation of suitable administrative action against the officer concerned to address grievances and ensure administrative accountability.
                          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.

                                High pitched scrutiny assessment triggers local committee review and potential administrative action against assessing officers for procedural lapses.

                                Revised instructions establish Local Committees to review taxpayers' grievances arising from high pitched scrutiny assessments, assess observance of natural justice and application of mind by Assessing Officers/Assessment Units, and, where findings show high pitched assessment, failure of natural justice, non application of mind, or gross negligence, provide for initiation of suitable administrative action against the officer concerned to address grievances and ensure administrative accountability.


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