Action to be taken against Income Tax Officer for non-application of mind while doing Assessment: CBDT

Action to be taken against Income Tax Officer for non-application of mind while doing Assessment: CBDT In line with CBDTs policy and commitment towards providing enhanced taxpayers' services and reducing taxpayers' grievances, CBDT has issued revised Instructions for the constitution and functioning of Local Committees to deal with taxpayers' grievances arising out of high-pitched Scrutiny Assessment through F.No.225/101/2021-ITA-II, dated 23rd April 2022. CBDT issues instructions for High Pitched Scrutiny Assessment considering Faceless regime [Read Instructions] This instruction also provides for the initiation of suitable administrative action against the officer concerned, in cases where assessments are found by the Local Committee to be high-pitched or where there is non-observance of principles of natural justice, non-application of mind or gross negligence of Assessing Officer/ Assessment Unit. Click here to Download the revised Instruction