Immunity enjoyed by income tax officer

What kind of legal immunity does the income tax officer / commissioner have. Can a taxpayer take an action against him from wronng computation of taxes, non cooperation, insufficientb commuication and so on resulting to long pending demands. Are they permitted to anything they want I guess not or there are any checks and balances. Can aggrieved taxpayer make counter demand. Can the recources like Ombudsman, tribunal , HC be used in such matters.