A complaint on any one or more of the following grounds alleging deficiency in the working of the Income-tax Department may be filed with the Ombudsman:
(a) delay in issue of refunds beyond time limits prescribed by law or under the relevant instructions issued from time to time by the Central Board of Direct Taxes;
(b) sending of envelopes without refund vouchers in cases of refund;
(c) non adherence to the principle of 'First Come First Served' in sending refunds;
(d) non acknowledgement of letters or documents sent to the department;
(e) non up-dating of demand and other registers leading to harassment of assessees;
(f) lack of transparency in identifying cases for scrutiny and non communication of reasons for selecting the case for scrutiny;
(g) delay in disposing cases of interest waiver;
(h) delay in disposal of rectification applications;
(i) delay in giving effect to the appellate orders;
(j) delay in release of seized books of account and assets, after the proceedings under the Income-tax Act in respect of the years for which the books of account or other documents are relevant are completed;
(k) delay in allotment of permanent account number (PAN);
(l) non credit of tax paid, including tax deducted at source;
(m) non adherence to prescribed working hours by Income Tax officials;
(n) unwarranted rude behaviour of Income Tax officials with assessees;
(o) any other matter relating to violation of the administrative instructions and circulars issued by the Central Board of Direct Taxes in relation to Income-tax administration.
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