India Entry & Business Startup Consultings

Representation and Litigation Support Service

Representation and Litigation Support Service

Adequate and reasonable representation for any income-tax case before the Income-tax Authorities or litigation before any appellate authorities can be one of the most challenging times for any organization. At this stage, comprehensive representation and litigation support services are required. 

In India, the Income-tax Authority may initiate the process of audit / scrutiny of the return of income by selecting the return of income filed by the person. Every person earning income in India is required to file his return of income in the prescribed format on or before the due date. The return of income may be selected by the Indian Revenue Authorities for a detailed audit or scrutiny based on the pre-determined parameters like quantum of exempt income, capital gain on sale of shares or property, rate of gross profit, deduction claimed in the return of income, amount of loans etc. 

The process of audit/scrutiny of return of income starts with serving a notice on the person requiring him to furnish such details/information as may be required by the Assessing Officer in order to assessee the correct income of the person. Based on the examination of books of accounts and other relevant information, the Assessing Officer may pass the order either accepting the return of income or enhancing the income by making certain disallowances of expenditures claimed in the return of income or re-characterizing certain exempt income as taxable. 

Where any person is not satisfied with the order of the Assessing Officer, such person may prefer an appeal with the Commissioner of Income-tax (Appeals) who is a quasi-judicial authority. The appeal against the order of the Commissioner of Income-tax (Appeals) lies with the Income-tax Appellate Tribunal on the question of facts. The appeal on the question of law lies with the jurisdictional High Courts and Supreme Courts. 

Our team of professionals has in-depth knowledge of the tax regulations in India and has extensive experience in representing our clients at various levels of income-tax and appellate authorities. 

How ASC Help?

  • Assistance in the filing of return of income by making all the relevant disclosures;
  • Analysis of notice / questionnaire received from the Indian Revenue Authorities for the legal validity of the notice;
  • Assistance in preparing a suitable reply along with supporting documents in coordination with the client and the submission of the same before the Indian Revenue Authorities;
  • Analysis of the order for arithmetical accuracy and filing of the rectification application;
  • Preparation of appeal documents viz Form 35, grounds of appeal and statement of facts to be filed before the Commissioner of Income-tax (Appeals);
  • Representation before the Commissioner of income-tax (Appeals).
  • Preparation of appeal documents viz Form 36 and grounds of appeal and statement of facts to be filed before the Income-tax Appellate Tribunal; 
  • Litigation support before the Income-tax Appellate Tribunals, High Courts and Supreme Court. 
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