Individuals can complain to the Income Tax Ombudsman about grievances relating to Income tax such as delay in transfer of files, harassment during a search, a survey or assessment proceedings, discourteous behavior of officials, at the time of hearings etc. 

Grievance redressal is a major aspect of the department's public relations exercise. One can approach ombudsman with issues mentioned below.

1) Issue of refunds
2) Interest waiver petitions
3) Appeal effects
4) Rectification applications
5) Release of seized books of account and assets
6) Allotment of PANs/issue of PAN Cards

You can also complain of such matters as failure to:

Give credit for taxes paid, including tax deducted at source

Maintain transparency in selection of cases for scrutiny

Follow the guidelines, circulars and instructions of the Central Board of Direct Taxes;

Observe proper working hours by Income-tax officials;

Acknowledge letters and documents forwarded by the assessee;

Maintain or update records and registers leading to harassment- "A person can also complain about any unwarranted rude behavior of Income Tax officials with assesses.", as per the ombudsman.

On receiving your complaint, the Ombudsman will examine it to see if certain basic conditions laid down in the Guidelines have been fulfilled or not.

However, there are few conditions which need to be fulfilled before taking any notice or action. 

Note that one needs to mention:
1) The name,address and PAN of the complainant
2) The name and designation of the official who is being complained against
 3) The facts on which the complaints are based - including the supporting documents
4) The relief sought from the Ombudsman