At Ahuja & Ahuja, we understand that income tax litigation / Assessment / Appeal can be a complex and daunting process for individuals and businesses alike. That’s why we offer reliable and professional income tax litigation services to assist you in navigating through the entire process. Our team of experienced professionals is dedicated to providing you with the best possible outcome in your case.

Why Choose Our Income Tax Litigation Services?

Expertise: Our team of professionals has years of experience in handling income tax litigation cases. We have the expertise to provide you with comprehensive legal representation and technical support that will help you achieve a favorable outcome.

Personalized Service: We understand that every case is unique, and therefore we provide personalized service tailored to meet your specific needs. We work closely with you to understand your situation and provide you with the best possible advice and support.

Transparency: We believe in transparency and honesty in all our dealings. We keep our clients informed about every step of the litigation process, including costs and fees, to avoid any surprises.

Efficiency: We understand that time is of the essence in income tax litigation cases. That’s why we work efficiently to resolve your case as quickly as possible, without compromising on the quality of our services.

Our Income Tax Litigation Services include:

  • Representation in income tax disputes, litigation, and appeals
  • Preparation and filing of income tax appeals before the appropriate authority
  • Drafting of legal submissions and pleadings
  • Assistance in tax audit and assessment proceedings
  • Advice and guidance on tax planning and compliance

Income tax litigation can arise in various areas, including:

  • Sole proprietor and partnership matters
  • Private individual matters
  • Charitable and non-profit organisation matters
  • Tax issues on cross-border deals
  • Transfer pricing matters
  • Issues associated with the allowance and disallowance of exemptions/deductions
  • Corporate tax compliance matters
  • Taxation of royalty, interest, and fees for technical services for non-residents
  • Re-assessments/income escaping assessment
  • Black money, i.e., undisclosed foreign income and assets
  • Penalty and prosecution
  • Reviews related to search and seizure

Income Tax Assessment under Indian Law

In India, the tax assessment procedure involves examining the income disclosed by the taxpayer and the tax payable. Taxpayers must file tax returns each year under India’s self-reporting tax system. The Income Tax Act 1961 outlines the comprehensive Income Tax assessment procedure and governs the following:

  • Solving conflicts emerging from assessments
  • Levy of penalties
  • Initiation of prosecution procedures

Under the Income Tax Act, there are mainly the following types of assessments:

  • Summary assessments (section 143(1), Income Tax Act)
  • Regular/Scrutiny assessments (section 143(3), Income Tax Act)
  • Best judgment assessments (section 144, Income Tax Act)
  • Re-assessment/income escaping assessment for income that has not been assessed (section 147, Income Tax Act)
  • Assessment under a search (section 153A and 153C, Income Tax Act)

Income tax litigation services may include:

  1. Tax Audits: The tax attorney will represent you during the audit process and provide advice on how to respond to the auditor’s questions and requests for documentation.
  2. Tax Appeals: If you disagree with the outcome of an audit, you may have the right to appeal the decision to a higher level of authority. A tax litigator can represent you during the appeals process and argue on your behalf.
  3. Appellate Tribunal Representation: If the appeal process is unsuccessful, you may have the option to take your case to Appellate Tribunal. A tax litigator can represent you in court, presenting evidence and legal arguments in support of your position.
  4. Tax Collection Matters: If you owe back taxes, a tax attorney can assist you in negotiating a payment plan with the IRS or in negotiating an offer in compromise, which allows you to settle your tax debt for less than the full amount owed.
  5. Criminal Tax Defense: In cases where the IRS alleges that you have committed tax fraud or other criminal tax offenses, a tax attorney can provide criminal tax defense services to help protect your rights and defend you against criminal charges.

Overall, income tax litigation services can be crucial for individuals and businesses facing disputes with tax authorities. With the help of an experienced tax attorney or tax litigator, you can navigate the complex world of income tax law and achieve the best possible outcome for your case.

Income Tax Representation at Ahuja & Ahuja

Our team at Ahuja & Ahuja provides the following income tax litigation services to free our clients from all department related distress:

  • Developing a tax litigation approach
  • Income tax assessments
  • Assisting in filing income tax appeals before CIT(A) & ITAT
  • Handling complex issues in capital gain taxation
  • Replying to all department notices and communications
  • Preparing a strategy for fast disposition of cases
  • NRI litigation support
  • Appearing before revenue/appellate authorities
  • Assisting tax counsels for representation at different levels
  • Corporate tax litigation
  • Assisting in handling transfer pricing issues
  • Prosecution cases

Below are some frequently asked questions about income tax litigation and our services:

What areas do income tax litigation cases usually arise in?

Income tax litigation cases can arise in a variety of areas, including matters relating to sole proprietor and partnership, private individual matters, charitable and non-profit organizations matters, tax issues on cross-border deals, transfer pricing matters, issues associated with the allowance and disallowance of exemptions/deductions, corporate tax compliance matters, taxation of royalty, interest, and fees for technical services for non-residents, re-assessments/income escaping assessment, black money, penalty and prosecution, and reviews related to search and seizure.

What is a defective return, and how do I know if my return is defective?

A return may be treated as defective because of incomplete or inconsistent information in the return. If your return of income is found defective, the Income Tax Department will serve you a defective notice u/s 139(9) of the Income Tax Act through email on your email ID registered with the department, and the same can be viewed by logging in to your account also on the e-Filing portal.

What is a condonation of delay application u/s 119(2)?

Condonation of delay is filed when an application or claim for an exemption, deduction, refund, or any other relief under the Income Tax Act is made post the expiry of the time limit prescribed under the Act. In such a case, the Income Tax authority will allow the delayed claim if it is satisfied that making the application or claim within the prescribed due date was genuinely out of the taxpayer’s control. For example, condonation of delay filed for late filing of ITR.

Can I edit or withdraw my response after submitting the response on the e-Filing portal?

No, you cannot edit or withdraw your response once submitted on the e-Filing portal.

What can I do if I am not satisfied with the order of the Income Tax Officer?

If you are not satisfied by the order of an Income Tax Officer, you can file an appeal against it before the Commissioner of Income Tax (Appeals) by submitting duly filled Form 35 online on the e-Filing portal.

Can we manually approach the department for the Income Tax cases?

No, now, generally, all the scrutiny procedures have been made online by the department. All intimations/letters/notices issued by the Income Tax Department and CPC are made available under the e-Proceedings section, where you can view and submit the response along with attachments by uploading the same on the e-Filing portal.