Ombudsman - Definition / Legal Terminology - Income Tax

As per Para 2(VI) of Chapter I (Preliminary) of Income Tax Ombudsman Guidelines 2010 'Ombudsman' means any person appointed under Clause 3 of the Guidelines. COMMON CAUSE VERSUS UNION OF INDIA- [ 2015 (5) TMI 1162 - SUPREME COURT ] The recommendations of the Committee is approved and adopted except what has been specifically indicated above with regard to (1) publication of photographs of the Government functionaries and political leaders along with the advertisement(s); (2) appointment of an Ombudsman ; (3) the recommendation with regard to performance audit by each Ministry - (4) embargo on advertisements on the eve of the elections.