can we apply to income tax ombudsman?

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CA. Chikkerur C R (Querist)
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19 January 2011 In one of my case, ITO had rejected Foreign Tax Relief saying that Foreign Tax payment is not enough & she needs Foreign Tax return copy. As per case laws & intention of Section 90, Its only payment , no filing of return. She has passed order U/s 156.

My question is whether can we approach " income tax ombudsman" as she has not acted at the spirit of law & she has no substance in her order. Its pure lack of knowledge.

To my view, Appeal is good tool when there is difference of opinion on this issue. Here she has no substance in her order. Does it mean that ITO has no accountability in passing order? Can income_tax_ombudsman help us?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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19 January 2011 Yes. The issue is squarely covered under clause 9(l) of chapter IV of IT Ombudsman Guidelines,2010.

CA. Chikkerur C R

CA. Chikkerur C R (Querist)
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19 January 2011 thank you sir

But as per Chapter IV clause 10, we should give compliant higher authority before going for omdusman. Does it mean we have to file appeal before going for this or not?

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CA. Chikkerur C R

CA. Chikkerur C R (Querist)
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19 January 2011 thank you sir

But as per Chapter IV clause 10, we should give compliant higher authority before going for omdusman. Does it mean we have to file appeal before going for this or not?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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19 January 2011 Sub clause (IV) of guidelines No 10 gives a bar to file appeal before CIT (appeals). In the course of the proceedings, the assessee should have informed the Additional CIT to interfere in the assessment. If not done, the petition before the ombudsman will fail.