Income Tax Litigation & Representation

This practice covers representation and advisory work across income tax proceedings, disputes, appellate matters, and refund claims under the Income Tax Act.

Proceedings & Disputes

• Notices & scrutiny proceedings: responding to income tax notices and handling scrutiny assessments across various stages of the assessment process

• Assessment & reassessment proceedings: appearing before the Assessing Officer in assessment, reassessment, and related proceedings

• Dispute resolution on additions: matters involving additions to income, disallowance of expenses, unexplained investments, and cash deposit disputes

• Capital gains & income disputes: cases involving characterisation of gains, exemption claims, and computation disputes

• Penalty proceedings: matters involving levy of penalty on grounds of under-reporting, misreporting of income, or non-compliance with statutory obligations

• Stay of demand: applications for stay of outstanding tax demand pending appeal before appellate authorities

• Search, seizure & survey matters: representation in post-search assessment proceedings and cases arising out of survey operations

• Revision proceedings: matters before the Commissioner of Income Tax exercising revisional jurisdiction, both on application and suo-moto

• Written submissions & replies: drafting of replies, written submissions, and legal notes for proceedings and Appellate forums

• Appellate representation: appearances before the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal (ITAT)

Refund Matters

• Income tax refunds: pursuing pending or delayed refund claims, including rectification applications and follow-up with the department

• TDS refunds: claims arising from excess TDS deduction, mismatch in Form 26AS, and refunds in non-resident cases