His approach showed concern for the problem areas and a desire to ensure efficiency.
He rightly said that there was enormous scope to increase tax revenue and this could be done without frightening taxpayers.
Also his disappointment over the low tax-gross domestic product (GDP) ratio is valid. So is the concern for varying interpretations to the same legal provisions by the different high courts.
Conceptually, there may not be two opinions on appointing an ombudsman for the income tax department to take care of taxpayer
