Attitude ‘who cares for instructions or advice of the highest authority’ is very common when it comes about relief to be allowed to taxpayer. A discussion with reference to related issues and some judgments https://www.taxtmi.com/article/detailed?id=7392 The article critiques noncompliance with CBDT Circular No.14 of 1955, which obliges tax officers to assist taxpayers by identifying omitted refunds or reliefs, advising on rights and procedures, and rectifying mistakes proactively; it documents administrative failures-delays, denial of reliefs, e-ITR limitations and rigid invocation of precedent-that force taxpayers into litigation and hinder examination of claims not made in the original return. en-us Mon, 01 May 2017 08:48:22 +0530 Mon, 01 May 2017 08:49:22 +0530 TaxTMI RSS Generator Attitude ‘who cares for instructions or advice of the highest authority’ is very common when it comes about relief to be allowed to taxpayer. A discussion with reference to related issues and some judgments https://www.taxtmi.com/article/detailed?id=7392 The article critiques noncompliance with CBDT Circular No.14 of 1955, which obliges tax officers to assist taxpayers by identifying omitted refunds or reliefs, advising on rights and procedures, and rectifying mistakes proactively; it documents administrative failures-delays, denial of reliefs, e-ITR limitations and rigid invocation of precedent-that force taxpayers into litigation and hinder examination of claims not made in the original return. Articles Income Tax Mon, 01 May 2017 08:48:22 +0530 https://www.taxtmi.com/article/detailed?id=7392