- The CBDT has acknowledged that problem of high
pitched and unreasonable assessments is persisting .
- Committees from amongst Pr CIT, CIT(Judicial),
CIT (DR), ITAT . AddllCIT(CCIT Hq) shall be member secy. Sr Most member
shall be Chairman
- A grievance made shall be immediately
acknowledged
- Separate record of grievances to be made
- The Committee shall check grievance along
- whether prima facie case of
a.
high
pitched assessment
b.
non
observance of natural justice
c.
Non
application of mind
d.
Gross
negligence
e.
Lack
of Involvement
- Whether addition is not backed by sound logic or
reason , the provisions of law have grossly been misinterpreted, or
obvious and well established facts have been ignored
- If assessment is found to be unreasonable or high
pitched, administrative action shall be taken and case shall be presented
to appellate authorities .
- Committee, however not to be treated as
alternative /additional appellate channel
- Committees to be formed till end of Nov 2015
1 11.
Disposal
of grievance petition with in two months from the end of month in which
grievance is made.
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