Business   

Consumer forum is not the remedy for delay in refund

My refund is outstanding for more than a year, since the assessing officer has not taken cognisance of my revised return filed within the time.

Can I file a complaint against the Income-tax Officer in the consumer court concerned for deficiency in service and for causing mental agony for delay and consequential loss of interest?

A tax payer is not a consumer. So, the Consumer Protection Act, 1986 will have no application.

It is stated that the assessee had issued a registered notice and a reminder without any response. But then the assessee's remedy is to file a complaint to the public relations officer or the immediate superior of the assessing officer and the grievance cell in the Commissioner's office. He can also personally approach the assessing officer with proof of return filed by him. He is bound to find the remedy. Incidentally, the reader will be entitled to interest along with the refund for the period of delay under Sec. 244, if refund is not issued within three months from the end of the month in which the return is filed.

S. RAJARATNAM

Printer friendly page  
Send this article to Friends by E-Mail

Stories in this Section

Better working of company law through e-governance
MCA 21 and company directors
Regulation must target market cynicism
TDS returns: clarifications needed
Short-term gains on MF units form part of income
Consumer forum is not the remedy for delay in refund
On-line repositories for videos
Jewellers do roaring sales on Akshaya Tritiya day
KRL gets clearance for phase II capacity expansion

Copyright © 2006, The Hindu. Republication or redissemination of the contents of this screen are expressly prohibited without the written consent of The Hindu