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5) “Each section of the act defines the duty and accountability of the taxpayer. However, there is not a single provision under the Income Tax Act, which holds a tax officer accountable for misuse of tax provisions or passing unfair orders against a taxpayer.” What issues does the lack of provision in IT act vis a vis tax officer give rise to? Critically discuss.

Topic: Important aspects of governance, transparency and accountability

5) “Each section of the act defines the duty and accountability of the taxpayer. However, there is not a single provision under the Income Tax Act, which holds a tax officer accountable for misuse of tax provisions or passing unfair orders against a taxpayer.” What issues does the lack of provision in IT act vis a vis tax officer give rise to? Critically discuss. (200 Words)

The Hindu