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CMA Final · Direct Tax Laws and International Taxation · Grievance Redressal

Ramesh Iyer filed a grievance on the e-filing portal about a refund not issued. He is dissatisfied with the first-level response from the Assessing Officer. Which is the most appropriate next step in the departmental grievance hierarchy?

The taxpayer should escalate the grievance upward within the department, to the jurisdictional Commissioner or Principal Chief Commissioner, or lodge it on the central public grievance portal CPGRAMS. Skipping the hierarchy to go to the Supreme Court or refiling the return is not the prescribed route.

  1. AFile a writ directly with the Supreme Court without any departmental escalation
  2. BEscalate the grievance to the higher authority, such as the Jurisdictional Commissioner or the Pr. Chief Commissioner, or to the CPGRAMSCorrect
  3. CWait for the refund to lapse and file a fresh return for the same year
  4. DApproach the Settlement Commission for the refund

Explanation

Unresolved grievances move up the departmental hierarchy to the supervisory income-tax authorities and can also be lodged on CPGRAMS, the central public grievance portal. A direct Supreme Court writ, refiling the return, or approaching a settlement body is not the prescribed escalation.

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