Award by the Ombudsman

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....ties reasonable opportunity to present their case. He shall be guided by the evidence placed before him by the parties, the principles of Income-Tax law and practice, directions, instructions and guidelines issued by the Central Board of Direct Taxes or the Central Government from time to time and such other factors which in his opinion are necessary in the interest of justice. II. The 'awa....

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....y complained against. IV. The 'award' shall be binding on the Income-Tax Department and on the complainant provided that an award shall not be binding on the Income-Tax Department unless the complainant furnishes to it, within a period of 15 days from the date of receipt of a copy of the award, a letter of acceptance of the award in full and final settlement of his complaint. If the com....