Revenue Secretary Hasmukh Adhia has sought a two-page note on each high-pitched assessment case identified by the Central Board of Direct Taxes (CBDT) that will have details of the opportunity given to the taxpayer to represent their case.

According to a senior CBDT official, a tax demand falls in ‘high-pitched’ category if the income-tax officer estimates the income of a person assessed is more than twice the amount declared by the taxpayer. The decision is in keeping with Prime Minister Narendra Modi’s call not to harass the genuine tax payers.

The two-page note will have details of the case along with steps taken, the opportunities offered to taxpayer for a redressal and the findings of the committee that examined the case.

CBDT had sought details of information regarding regional committees functioning on high-pitched assessments in April.

This gives some relief to a taxpayer if he/she feels an assessment order passed by an I-T officer was unfair or irrational. He/she can, then, approach the committee set up in all the principal chief commissioner ranges of the country.

Last year, CBDT had set up ‘local committees’ with senior officers in each region to dispose such grievance in a short period of time. The committee uses parameters like whether prima-facie the case was of high-pitched assessment, non-observance of principles of natural justice, non-application of mind, gross negligence or lack of involvement of assessing officer, a CBDT official said.

In case the committee finds that a said order has been un-reasonable or high-pitched, it would submit the report to the senior most income tax officer in a given range, who will then decide on taking a suitable administrative action in this regard.