Constitution of Local Committees to deal with Taxpayers Grievances from High-Pitched Scrutiny Assessment

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....015 To All Pr. CCsIT/DsGIT/CCIT(Exemptions)/Pr. CCIT(International-tax) Subject: Constitution of Local Committees to deal with Taxpayers Grievances from High-Pitched Scrutiny Assessment   reg. Sir/Madam Board has consistently been advising the field authorities to be fair, objective and rational while framing scrutiny assessment orders. Role of supervisory authorities in t....

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....ched scrutiny assessment orders - i) Local Committees to deal with Taxpayers Grievances from high-pitched scrutiny  assessment ('Local Committee') are required to be constituted in each Pr. CCIT region across the country. Ideally, the Local Committee may consist of three members of Pr. CIT/CIT rank. The members can be selected from the pool of officers posted as Pr. CsIT, CIT (Ju....

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.... as CsIT (International Taxation/ Transfer Pricing) and CsIT (Exemptions) respectively could be selected as Members. The Addl. CIT (Headquarters) to Pr. CCIT (Intl Tax.)/CCIT (Exemptions) would act as a Member    Secretary to these Local Committees. iv) The Committees may co-opt other members, if necessary. v) A  grievance petition received by the Local Commit....

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....nd well established facts on records have out rightly been  ignored. The Committee would also take into consideration whether the principles of natural justice have been followed by the assessing officer. viii) If it is established that unreasonable and high-pitched additions have been made by the assessing officer, a report would be sent to the Pr. CCIT/Pr. CCIT (Intl Tax.)/CCIT (Ex....