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

Which of the following is a matter typically suitable for the Department's grievance redressal mechanism rather than a formal appeal against an assessment order?

Delay in refund or non-credit of TDS due to a processing lapse suits grievance redressal, as it is an administrative service issue. Challenges to scrutiny additions, reassessment notices or penalties on merits must go through the formal appeal process.

  1. ANon-credit of tax deducted at source or delay in issuing a refund due to a processing lapseCorrect
  2. BChallenging the legal correctness of an addition made in a scrutiny assessment
  3. CDisputing the validity of a reassessment notice
  4. DContesting a penalty order on merits

Explanation

Grievance redressal addresses service and administrative lapses such as refund delays or TDS credit mismatches. Disputes on the merits of additions, reassessment validity or penalties are litigation matters resolved through appeals, not grievance channels.

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