Income Tax Authority complained against - Definition / Legal Terminology - Income Tax

As per Para 2(V) of Chapter I (Preliminary) of Income Tax Ombudsman Guidelines 2010 'Income Tax Authority complained against' means- the junior-most Income Tax officer not below the rank of an Income Tax Officer who has given the cause of grievance to the complainant. If the grievance has been caused by an official lower in rank than an Income Tax Officer, then this term shall mean the officer in the rank of an Income Tax Officer who is in-charge of such official.