SCOPE
What the work covers
Scrutiny assessments
Responses to notices and submissions in scrutiny and faceless assessment proceedings.
Reassessment
Proceedings for income escaping assessment, including the validity of the notice.
Penalty proceedings
Replies and submissions in penalty proceedings.
Appeals to CIT(A)
First appeals, including the statement of facts and grounds of appeal.
Appeals to ITAT
Appeals and cross-objections before the Income Tax Appellate Tribunal.
Rectification and stay
Rectification applications and applications for stay of demand.
APPROACH
How matters are handled
The year involved decides the governing law: the Income-tax Act, 2025 applies from 1 April 2026 and the Income-tax Act, 1961 continues for earlier years. The notice, the period and the limitation are checked first, followed by the returns, books and assessment record.
01
Notice review
The notice, the assessment year and the limitation are checked first.
02
Record examination
Returns, books and the assessment record are examined.
03
Submissions
Facts, law and evidence are set out in the reply or appeal.
04
Hearing and follow-up
Representation at the hearing; the order is reviewed for further remedy.
LAWS AND FORUMS
The legal framework
LAWS
Income-tax Act, 2025 (from 1 April 2026)
Income-tax Act, 1961 (earlier years)
Income-tax Rules
CBDT circulars and notifications
FORUMS
Assessing Officer and faceless assessment units
Commissioner of Income-tax (Appeals)
Income Tax Appellate Tribunal, as authorised representative
High Court matters through counsel
