With the development of Net Based Technologies along with availability of advanced software and hardware systems, it has become feasible to systematize and present the most complex data system in simple formats. This facilitates the quality of data storage system and also improves the retrieval of the information efficiently and accurately. Through the application of software based technologies it has become possible to design and maintain large database structures and provide user friendly application. These databases can be used for criteria based queries and also can be supplemented with other technologies like Biometric Solution etc.

Delhi Police is handling extremely complex and multi dimensional activities. The operations of Delhi Police are spread over very large area which needs to be constantly monitored and controlled. In fact, the operation of Delhi Police is as complex and multifaceted as any top corporate house. The operations just do not end with crime recording / investigation but also involve the application of finest management techniques, personal management skills, financial management acumen, deep knowledge of engineering and medicine sciences .The application of Information Technology can make many complex and strenuous tasks of Delhi Police Executives effortless and error free.

Since most of the Police findings and assessments are based on the available information, it is important for their department to keep its records handy, accessible and in usable format. If the records are maintained in print and paper medium it is extremely difficult to access the old information. The scrutiny of paper records is time consuming and subject to several practical limitations.

The whole problem can be easily resolved by transferring the information data regularly from paper medium to electronic medium through appropriate Software, Hardware Solutions and Net Based Technologies.

Utility based Information in any Police Department Generally rests in the following segments.
 1. Public Complaints
 2. First Information Reports
 3. Profiles of Police Personnel
 4. Court Proceedings
 5. Information about individual Prisoner / Convict.

If the information from the above subjects can be regularly complied and converted into electronics format, it will be of immense value for the user interface. The conversion will also make the retrieval of information painless and cost effective. Electronisation will also enhance the technical collaboration with their counter parts both nationally and internationally. Each of the information modules, mentioned above, can be independently created or integrated with other modules. The keyword based search facilities will make retrieval easy and fast.

For each of the entry, appropriate forms will be created. These forms will be extremely user friendly. Forms will also be available for online submission of information. The probable content under each of the module can be as follows.
1. Public Complaints
i. Date
ii. Name
iii. Address
iv. Telephone Number
v. Identification Number of Complainant
vi. Time
vii. Subject
viii. Description of Complaint
ix. Action Report
x. Action Date
xi. Action Time
xii. Name of Involved Police Personnel
xiii. Notes
xiv. Name and Address etc. of Police Station
xv. Complaint Number

2. First Information Reports
i. Complaint number
ii. Police findings
iii. Witness information
iv. Police action
v. Special Direction form Superiors
vi. Concerned Police Personnel
vii. Name of Office In charge
viii. Court Details
ix. Court Proceedings
x. Court Verdict
xi. Cost
xii. FIR Number
xii. Etc.

3. Profiles of Police Personnel
i. Name
ii. Address
iii. Photograph
iv. Date of Birth
v. Date of Joining
vi. Personal Details – Height, Weight, Identification
vii. Qualification
viii. Family Information
ix. Financial Information
x. Reference
xi. Job Particulars
xii. Biometric Information
xiii. Achievements
xiv. Posting Information
xv. Remarks
xvi. Sports Participation
xvii. Qualification Improvements
xviii. Vigilance Reports
xix. Notes
xx. Etc.

4. Court Proceedings
i.  FIR Number
ii. Case Number
iii. Date of Filing
iv. Police Station Details
v. Name of Legal Officer
vi. Government Advocate Details
vii. Current Status of Proceedings
viii. Name and Address of Accused
ix. Name and Address of Witnesses
x. Name and Address of Court
xi. Etc.

5. Information About Each Prisoner
i. Name
ii Address
iii FIR Number
iv Case Number
v. Court Information
vi. Court Verdict
vii. Identification – Age, Height, Weight, Colour etc.
viii. Date of Birth
ix. Family Details
x. Qualification
xi. Crime Record
xii. References
xiii. Biometric Details
xiv. Photograph
xv. Special Interest
xvi. Prison Address
xvii. Cell Number
xviii. Financials
xix. Medical Reports
xx. Other Information
xxi. Etc.

In this way, the above information can be tabulated and used for different applications by concerned authorities. Multiple passwords system can be integrated in the software to maintain the secrecy and user friendliness. The whole system will be extremely flexible and capable of time to time modifications looking at day to day requirements. The entire system can be devised in three months time and can be made fully operational within a maximum period of 6 month.

Tapuriah Jain & Associates
Chartered Accountants
21,. Skipper House, 9, Pusa Road, New Delhi - 110 005
Tele : 91-11-28754012 & 13, Mobile : 91-98-100-46108,
 E-Mail :



To resolve Income Tax related tax issues of the taxpayers, the Government has created office of “Income-Tax Ombudsman”. The officer designated as “Ombudsman” hold independent jurisdiction and work as autonomous authority.

The Government has so far set up twelve offices of Ombudsmen. They are stationed in Mumbai, Pune, New Delhi, Ahmedabad, Chennai, Bangalore, Kolkata, Hyderabad, Kanpur, Chandigarh, Bhopal and Kochi.

The jurisdiction of the ombudsman is highly restricted; however, they can help the taxpayers in resolving issues such as -
(i) Income Tax Refunds matters.
(ii) Refusal to acknowledge letters / communications sent to the department.
(iii) Erroneous demand matters / assets attachments causing harassment to assessee.
(iv) Scrutiny selection procedures and failure to communicate reasons thereof.
(v) Cases related to interest waiver, rectification applications, appeal effects etc.
(vi) Release of books of accounts and asset after the completion of the proceedings.
(vii) Issues relating to refusal to allot Permanent Account Number.
(viii) Tax credits and adjustment relating to TDS.
(ix) Conduct of proceedings beyond working hours at the IT offices.
(x) Impolite behavior of the officials.
(xi) Matters concerning circulars of Central Board of Direct taxes about the Income Tax administration.

However, the ombudsman will not interfere in the proceedings if the issue requested to be settled is already under an appeal, revision, reference or writ.

Application to Ombudsman - The Ombudsman reconciles disputes / issues between the department and assessee. The decision of Ombudsman is referred as ‘Award’. The application to resolve an issue can be filed by the aggrieved assessee himself or through his representative. The application should be signed by the taxpayer or his legal representative bearing the name, address and permanent account number of the complainant. The application should also state the details of the official against whom the complaint is filed. The reasons for the application of complaint should also be mentioned therein. The necessary documentary evidence can also be submitted along with the application. The application must contain the details about the date on which the assessee first complained to the income-tax authorities and its result. The application can be filed through personal submission / post / E-Mail. E-Mail complaints can be signed at the time of proceedings in the office of Ombudsman.

As a prerequisite, the applicant must first prefer compliant to higher authorities of the official being complained. The assessee must wait for at least 30 days for the action of the superiors before approaching the office of Ombudsman. Assessee should also restrain from filing compliant which is frivolous or vexatious.

The complaint should be filed within one year from the date of the reply of the department to his representation. If no reply is received, it should be filed within thirteen months from the date of representation to the Income Tax Authority.

On receipt of the complaint, the Ombudsman will send a copy of the same to the concerned officials and try to reconcile the issues through mutual understanding of both the parties. If amicable settlement is not working then, Ombudsman can pass a decision called “Award”. The award should be in line with the documents available on record and the tax laws. The Ombudsman can also instruct the concerned officials to release payments and also to apologize to the taxpayer. Ombudsman can also award monetary compensation upto Rs. 1,000.00. The Income-Tax authorities are given one month’s time for the implementation of the award.

The compensation amount which is subject to a maximum of Rs. 1,000.00 is paid by the Income tax department out of the budget allotted.

The decision pronounced by the Ombudsman should be accepted by the I-T department. However, to comply the order, complainant must send his acceptance to the order within 15 days of the receipt of the award letter. Otherwise, the award shall lapse and be of no effect.

The ombudsman keeps record of various taxpayer problems. The information is periodically submitted to the Central Board of Direct Taxes and the Finance Ministry. Ombudsman also reports to the CBDT about the officials found to have defaulted in their regular duties.

Details of Ombudsman offices
1. Delhi: 011, Room No 251, Central Revenue Building, I.P. Estate, New Delhi-110002, E-Mail:

2. Kanpur: 0512 (U.P&Uttarakhand), 110/25-26, 80 Feet Rd., Kanpur, E-Mail:

3. Kolkata: 033, Aayakar Bhawan, P-7, Chowringhee Square,Kolkata-700069, E-Mail:

4. Mumbai: 022., 115, Mittal Tower, B-Wing Nariman Point, Mumbai-400021, E-Mail:

5. Kochi: 0484, Income Tax Ombudsman, 7th Floor, Kera Bhavan, SRV H.S. Rd., Cochin-682011, E-Mail:

6. Hyderabad: 040, Room No. 819, Aayakar Bhawan, Basheer Bagh, Hyderabad-4, E-Mail:

7. Chennai: 044, Income Tax Ombudsman, R.No. 317/319,3rd Floor, Aayakar Bhawan, 121, Mahatma Gandhi Road, Nungambakkam, Chennai-34, E-Mail:

8. Bangalore: 080, 4th Floor, ‘A’ Wing,Kenderiya Sadan,Koramangala, Bangalore-34, E-Mail:

9. Ahmedabad: 079, Room No. 104, 1st Floor, Nature View Bldg.,Ashram Road, Ahmedabad-380009, E-Mail:

10. Pune: 020, Aayakar Bhawan, 12, Sadhu Vaswani Road, Pune 411 001, E-Mail:

11. Chandigarh: 0172, C.R. Building, 3rd Floor,Sector 17E, Chandigarh, E-Mail:

12. Bhopal: 0755, E-7/511, Income Tax Guest House, Areara Colony, Bhopal-16, E-Mail:

Tapuriah Jain & Associates
Chartered Accountants
21,. Skipper House, 9, Pusa Road, New Delhi - 110 005
Tele : 91-11-28754012 & 13, Mobile : 91-98-100-46108,
 E-Mail :


Note: Information placed here in above is only for general perception. This may not reflect the latest status on law and may have changed in recent time. Please seek our professional opinion before applying the provision. Thanks.