TMI BlogConstitution of Local Committees to deal with Taxpayers Grievances from High-Pitched Scrutiny AssessmentX X X X Extracts X X X X X X X X Extracts X X X X ..... T/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 this regard, has also been highlig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (Judicial) and CsIT (DR), ITAT at the station w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ptions) 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 Committee would be immediately acknowledged and separate record would be maintained for dealing with suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration 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 (Exemptions), as the case may be, by the Local Committee. The Pr. CCIT/CCIT, after considering the views of the committee, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Tax.)/ CCIT(Exemptions) to their respective Zonal Members with a copy to Member (IT), CBDT. It has also been desired that the outcome of Local Committee's work may be highlighted in each monthly DOs required to be sent to the Zonal Members. (Ankita Pandey) DCIT(OSD)ITA-II - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanageme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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