IT department issues revised instruction on action against taxpayers for high-pitched scrutiny assessment



Quick Summary
The IT department has released updated instructions for Local Committees tasked with handling taxpayer grievances related to high-pitched scrutiny assessments. This initiative aims to improve taxpayer services and reduce complaints. The revised guidelines also allow for administrative action against tax officers found to have conducted assessments unfairly, showing negligence, or failing to apply principles of natural justice.

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

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.

Taxpayer Grievances: New Rules for Scrutiny Assessments

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.

The revised Instruction dated 23rd April, 2022 in F.No.225/101/2021-ITA-II is available on www.incometaxindia.gov.in at https://incometaxindia.gov.in/Lists/Latest%20News/Attachments/518/Instrution-225-101-2021.pdf

FAQ :

The revised instruction aims to improve taxpayer services and reduce grievances arising from high-pitched scrutiny assessments by outlining the constitution and functioning of Local Committees.

A high-pitched scrutiny assessment refers to tax assessments that are considered overly aggressive or unreasonable by the taxpayer.

Administrative action can be initiated against tax officers if Local Committees find assessments to be high-pitched, or if there's a lack of natural justice, non-application of mind, or gross negligence.

The Central Board of Direct Taxes (CBDT) has issued these revised instructions.

The revised instruction, dated 23rd April 2022 (F.No.225/101/2021-ITA-II), is available on www.incometaxindia.gov.in at the provided link.




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