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Ganesh Bajoria & Associates

Tax Litigation & Appeals in Guwahati

Tax litigation is the process of replying to an Income Tax notice, defending a scrutiny or reassessment, and appealing an order you disagree with. GBA drafts the replies and appeals, compiles the paper book and appears for the client at each stage.

Chartered accountant signing an income tax order beside bound Income Tax Act volumes

Who it is for

Who needs this?

  • Anyone who has received a notice under section 143(2), 148, 142(1) or 133(6)
  • Taxpayers with a demand raised after assessment that they believe is wrong
  • Businesses facing a survey, TDS default proceedings or penalty notices
  • Clients with an earlier appeal pending that needs to be pursued

The work

What does GBA do?

  1. Read the notice, identify the issue and the deadline, and reply on the faceless portal with evidence
  2. Prepare submissions with supporting case law for scrutiny and reassessment proceedings
  3. File appeals before CIT(Appeals) and the Income Tax Appellate Tribunal, Guwahati Bench, within the time limit
  4. Apply for stay of demand and rectification where a mistake is apparent from the record

What to bring

  • The notice or order, with the date it was received
  • The return and computation for the year in question
  • Bank statements, ledgers and any documents the notice asks for

Questions

Questions about this service

Direct answers about tax litigation & appeals from GBA, Guwahati.

How much time do I have to appeal an Income Tax order?

An appeal to CIT(Appeals) is due within 30 days of receiving the order. An appeal to the ITAT is due within 60 days of the CIT(Appeals) order. Delays can be condoned only for sufficient cause, so contact the firm as soon as an order arrives.

Do I have to pay the demand before appealing?

Not the full amount. A stay application is normally filed with the appeal; the department generally requires 20 percent of the disputed demand to be paid for a stay, though this can be argued down in genuine cases.

Talk to a Chartered Accountant this week

Describe the issue in a few lines. A partner replies within one working day with the next step and, where possible, a fee.