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

Which of the following is a typical subject for a grievance under the income-tax grievance redressal mechanism?

Delay in issuing a refund after the return is processed is a typical grievance, being an administrative service lapse. Challenges to validity, tax rates or the merits of additions are handled through courts, legislation or appeals, not the grievance mechanism.

  1. ANon-issue of refund beyond reasonable time despite processed returnCorrect
  2. BChallenge to the constitutional validity of a charging provision
  3. CRequest to change the rate of tax for a class of assessees
  4. DDispute on the merits of a quantified addition made in assessment

Explanation

Delay in refund is an administrative service issue suited to grievance redressal. Constitutional challenges, rate changes and merits of additions belong to courts, legislature and appellate remedies respectively.

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