The Tax Ombudsman is an independent body,independent of the jurisdiction of the Income Tax department. It has been empowered to settle grievances and take up matters to the highest authority.Ombudsman handles
a)Delay or discrepancy in tax refunds
b)Impolite behaviour of tax officials
c)Interest waiver
d)Issues relating to allotment of Permanent Account Number
e)Non-credit of tax paid.
For more details check
http://www.incometaxindiapr.gov.in/incometaxindiacr/home.jsp?p1=ombudsman
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