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 UOI- 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.