This document discusses representation before various appellate authorities for income tax matters in India. It provides details on the timeline for filing appeals to the Commissioner of Income Tax (Appeals), Income Tax Appellate Tribunal, High Court, and Supreme Court. It also outlines the forms required (Form 35 and Form 36) and procedures for filing appeals, including grounds of appeal, statement of facts, enclosures to submit, and dress code for appearances. The document notes the Dispute Resolution Panel mechanism and process for rectification requests filed online. Overall, it serves as a guide on navigating the Indian income tax appellate system.
Income tax appeals and Revision by abhishek muraliAbhishek Murali
Art of Preparation and Presentation of Income Tax Appeals by CA Abhishek Murali, Direct Tax Committee Chairman of Southern India of the ICAI. Presented with Hon'ble Pr.CCIT of Tamil Nadu and Puducherry, Mr.Sushil Khumar, IRS.
Comprehensive preparation and process of Appeals
This document summarizes sections 263 and 264 of the Income Tax Act which deal with revision of orders by the Commissioner. Section 263 allows revision of orders prejudicial to revenue within 2 years, while section 264 allows revision in favor of the assessee within 1 year. The Commissioner can revise orders passed by assessing officers and other subordinate authorities if they are erroneous and prejudicial to revenue interests (section 263) or not prejudicial to the assessee (section 264). Reasonable opportunity of being heard must be provided in both cases.
Objectives & Agenda :
This webinar shall throw some with regards to the revision and rectification of orders passed by the income tax authorities. It shall look upon the orders which cannot be revised. This webinar shall also explain the procedure involved in the revision of an order.
Workshop on Understanding the Amended law of Service Tax dated 29.08.2014 Se...Agarwal sanjiv & Co
This document summarizes information presented in a workshop on service tax laws and procedures in India. It discusses the processes of enquiries, summons, audits, and show cause notices that the tax authorities can initiate. It provides details on who can conduct enquiries and audits, how taxpayers should respond to summons, and the potential outcomes of these actions, which include further investigation, issuance of show cause notices, searches and seizures, and prosecution.
Objectives & Agenda :
To know when an appeal can be made before a Commissioner, High Court and Supreme Court. To gain knowledge regarding the pre-requisites for filing an appeal. To understand the provisions relating to the fines, penalties and the time limit in an appeal. To gain insight regarding the procedure followed during an appeal.
Workshop on Understanding the Amended law of Service Tax dated 29.08.2014 Ses...Agarwal sanjiv & Co
This document summarizes the key aspects of the adjudication process for service tax demands in India. It covers topics such as:
- Triggers for issuing a show cause notice (SCN) by the department
- Contents and timing of SCNs
- Handling and responding to SCNs
- The adjudication process and principles of natural justice
- Issuance and characteristics of the adjudication/demand order
- Consequences and options after the adjudication order
It provides details on the demand confirmation process, recovery proceedings, relevant dates, monetary limits of officers for adjudication, and principles like speaking orders and de novo adjudication. Overall, the document offers a comprehensive overview of the
Workshop on Understanding the Amended law of Service Tax dated 03.09.2014 Ses...Agarwal sanjiv & Co
This document summarizes information about enquiries, audits, and show cause notices in service tax. It discusses who can initiate enquiries, what to do if enquired, and potential outcomes which include further investigation, departmental audit, special audit, or issuance of a show cause notice. The document also covers summons, describing them as a tool to conduct enquiries when taxpayers do not cooperate. It provides guidance on how to properly handle a summons.
Income tax appeals and Revision by abhishek muraliAbhishek Murali
Art of Preparation and Presentation of Income Tax Appeals by CA Abhishek Murali, Direct Tax Committee Chairman of Southern India of the ICAI. Presented with Hon'ble Pr.CCIT of Tamil Nadu and Puducherry, Mr.Sushil Khumar, IRS.
Comprehensive preparation and process of Appeals
This document summarizes sections 263 and 264 of the Income Tax Act which deal with revision of orders by the Commissioner. Section 263 allows revision of orders prejudicial to revenue within 2 years, while section 264 allows revision in favor of the assessee within 1 year. The Commissioner can revise orders passed by assessing officers and other subordinate authorities if they are erroneous and prejudicial to revenue interests (section 263) or not prejudicial to the assessee (section 264). Reasonable opportunity of being heard must be provided in both cases.
Objectives & Agenda :
This webinar shall throw some with regards to the revision and rectification of orders passed by the income tax authorities. It shall look upon the orders which cannot be revised. This webinar shall also explain the procedure involved in the revision of an order.
Workshop on Understanding the Amended law of Service Tax dated 29.08.2014 Se...Agarwal sanjiv & Co
This document summarizes information presented in a workshop on service tax laws and procedures in India. It discusses the processes of enquiries, summons, audits, and show cause notices that the tax authorities can initiate. It provides details on who can conduct enquiries and audits, how taxpayers should respond to summons, and the potential outcomes of these actions, which include further investigation, issuance of show cause notices, searches and seizures, and prosecution.
Objectives & Agenda :
To know when an appeal can be made before a Commissioner, High Court and Supreme Court. To gain knowledge regarding the pre-requisites for filing an appeal. To understand the provisions relating to the fines, penalties and the time limit in an appeal. To gain insight regarding the procedure followed during an appeal.
Workshop on Understanding the Amended law of Service Tax dated 29.08.2014 Ses...Agarwal sanjiv & Co
This document summarizes the key aspects of the adjudication process for service tax demands in India. It covers topics such as:
- Triggers for issuing a show cause notice (SCN) by the department
- Contents and timing of SCNs
- Handling and responding to SCNs
- The adjudication process and principles of natural justice
- Issuance and characteristics of the adjudication/demand order
- Consequences and options after the adjudication order
It provides details on the demand confirmation process, recovery proceedings, relevant dates, monetary limits of officers for adjudication, and principles like speaking orders and de novo adjudication. Overall, the document offers a comprehensive overview of the
Workshop on Understanding the Amended law of Service Tax dated 03.09.2014 Ses...Agarwal sanjiv & Co
This document summarizes information about enquiries, audits, and show cause notices in service tax. It discusses who can initiate enquiries, what to do if enquired, and potential outcomes which include further investigation, departmental audit, special audit, or issuance of a show cause notice. The document also covers summons, describing them as a tool to conduct enquiries when taxpayers do not cooperate. It provides guidance on how to properly handle a summons.
Basics of income tax assessments and appealsAmeet Patel
A brief presentation made be me to an audience consisting of semi qualified accountants giving the basics of Income-tax assessments and appeals in India. The contents may undergo a change from time to time based on amendments to the Indian Income-tax Act, 1961.
The document outlines the income tax appeal process in Pakistan. It discusses the various levels of appeal, including appealing an order to the commissioner, appellate tribunal, high court, and in some cases supreme court. Key details provided include the types of appealable orders, required documents, application fees, deadlines, and potential outcomes of appeals at each level of review. The overall purpose is to explain the legal process for taxpayers or the tax department to dispute orders and seek revisions from higher authorities.
The document discusses the appeal structure in taxation in India. It outlines the various levels of appeal - from the Commissioner of Income Tax (Appeals), to the Income Tax Appellate Tribunal, High Court, and Supreme Court. It provides details on eligibility to file appeals, prescribed time limits, and filing fees at each level. The powers provided to income tax authorities to conduct proceedings are also summarized.
Adjudication and Appeals provisions under GST. Includes provisions as per Chapter XVIII of CGST Act, 2017 together with Chapter XIII of CGST Rules, 2017.
This presentation takes one through the basic e-filing procedures under the Income Tax Rules prevailing in India. It explains the concepts in a very simplified manner.
This document discusses provisions related to assessment and reassessment under the Income Tax Act of 1961. It provides an overview of sections 147-153 which deal with assessment or reassessment of income escaping assessment. It discusses the constitutional validity of reassessment provisions, legislative developments, situations that allow for assessment or reassessment under section 147, and key considerations like "reason to believe" and time limits. It also summarizes various court rulings related to the interpretation and application of these sections.
The document discusses scrutiny assessments under the Indian Income Tax Act of 1961. Scrutiny assessments are made under section 143(3) where the tax authority believes the return requires further examination to ensure accurate reporting of income and taxes. Only a small percentage of returns are selected for scrutiny based on predetermined criteria like business turnover, profits, loans, and investments. The document outlines the scrutiny process and important considerations for taxpayers undergoing scrutiny, such as cooperating fully, providing requested documents, and being given a fair opportunity to respond to any proposed additions.
This document summarizes the tax appeals process in Pakistan. It discusses appeals that can be made to the Commissioner (Appeals) within 30 days against assessment or penalty orders. It also discusses appeals that can be made to the Appellate Tribunal within 60 days against orders of the Commissioner (Appeals). The document outlines the requirements, procedures, and potential outcomes for appeals to the Commissioner (Appeals) and Appellate Tribunal. It provides information on application fees, decisions timelines, and rights to further appeal certain legal questions to the High Court.
This presentation will guide you about various Income Tax Forms to be used with its due dates under Indian Income Tax. Also explains the various terms assigned to those returns & their time limits.
Presentation is about the Amendment in the Income escaping assessment procedure under the newly amended Income Tax act 1961 (Finance Act 2021). Along with the details of section 154,263 and 264.
12. appeal and reference, ICAB, KL, Study Manual
12. appeal and reference, ICAB, KL, Study Manual
12. appeal and reference, ICAB, KL, Study Manual
12. appeal and reference, ICAB, KL, Study Manual
12. appeal and reference, ICAB, KL, Study Manual
Income tax-return-of-income-and-assessment-proceduresAdmin SBS
- Return of Income must be filed by certain persons and entities like companies, firms, individuals with income above exemption limit, residents with foreign assets/accounts, charitable trusts, political parties, and research/educational institutions.
- There are different ITR forms for individuals, HUFs, companies, and other persons to file ROI depending on income sources.
- The due date for filing ROI varies depending on the type of assessee but is typically July 31 or September 30. Late or belated returns can be filed within 1 year with penalties. Revised returns can also be filed to correct omissions or mistakes.
- The income tax department undertakes assessment in two stages - intimation issued after automated
Procedures to claim refund, rebate and duty drawback under customsDVSResearchFoundatio
OBJECTIVE
Import of all kinds of goods and on the export of goods on certain situations attracts customs duty. The Customs Act,1962 contains provisions which govern the levy of customs duty. In this webinar, we shall understand the procedures to be followed while claiming refunds, rebate and duty drawback under customs law.
The document provides information on appeal procedures under the Indian Income Tax Act. It defines an appeal as an application to a higher court to reverse a lower court's decision. The Commissioner of Income Tax (Appeals) is the appellate authority for appeals against orders from the Assessing Officer. The timeline to file an appeal is 30 days from the date of the order. Appeals can also be made to the Income Tax Appellate Tribunal and higher courts on certain orders.
To know the need for assessment of return of income. To understand various types of income tax return and their due dates for filing. To understand different types of assessment and to analyse summary assessment and scrutiny assessment. To know the procedure and time limit for carrying out summary assessment and scrutiny assessment. Finally, the webinar would touch upon relevant judicial precedents.
Section 148 of the Income Tax Act allows the tax authorities to issue a notice to assess or reassess income that has escaped assessment for a particular year. If the Assessing Officer has reason to believe that income has escaped assessment, they may assess such income by serving a notice on the assessee within 4-16 years from the end of the relevant assessment year, depending on the amount of income escaped. Upon receiving the notice, the assessee must file a return. If the assessment is completed, the assessee will be liable to pay tax on the escaped income along with interest and potential penalties.
There are four main types of assessments under the Income Tax Act: 1) Self-assessment where the taxpayer calculates their own liability; 2) Regular assessment where the tax authority scrutinizes around 2-3% of returns filed; 3) Best judgment assessment where the authority assesses tax based on their judgment if the taxpayer does not file a return or provide complete information; 4) Reassessment where the authority re-examines a taxpayer's income if they believe income was previously missed based on new evidence or records. The document then provides details on the procedures and conditions for each type of assessment.
The assessment procedure involves:
1) Filing of income tax returns by the assessee.
2) Notices issued by the assessing officer under various sections to collect information.
3) Determination of the assessee's income or loss by the assessing officer.
4) Determination of the tax payable or refund due.
The document summarizes different types of tax assessments in India: self-assessment, intimation, scrutiny assessment, best judgment assessment, income escaping assessment, and assessment in case of search. It provides details on the procedures, timelines, and circumstances for each type of assessment. Key points covered include types of adjustments that can be made under intimation assessment, when a scrutiny notice can be issued, the 21-month deadline for completing scrutiny assessments, and that assessments are required for the 6 years preceding a search/requisition.
The document discusses the process for filing an appeal before the Income Tax Appellate Tribunal (ITAT) and the Honorable High Court against an order of the Commissioner of Income Tax (Appeals). It provides details on the required forms and documents for filing an appeal to the ITAT, including the grounds of appeal. It also outlines the steps involved in filing an appeal before the High Court, such as obtaining approval from the Chief Commissioner of Income Tax and preparing relevant documents and authorization letters.
This document provides an overview of filing an application for income tax settlement with the Income Tax Settlement Commission in India. It includes an index, definitions of key terms like settlement vs appeal, details on the composition and benches of the Settlement Commission, eligibility criteria for filing an application, advantages of settlement like potential immunity from prosecution, and preparation steps like the required form and fees. The overall document serves as an educational guide for CA final students on the process of applying for a tax settlement in India.
The document discusses various aspects related to filing an appeal under the Income Tax Act of 1961. It begins by defining an appeal as the examination of a lower court's decision by a higher court. It then outlines the different stages of an appeal process, starting with the first appeal to the Commissioner of Income Tax (Appeals), then the Income Tax Appellate Tribunal, High Court, and Supreme Court. The document provides details on the relevant rules regarding appeals, circumstances for producing additional evidence, important points to consider when filing an appeal, and guidelines for effective representation before appellate authorities.
Basics of income tax assessments and appealsAmeet Patel
A brief presentation made be me to an audience consisting of semi qualified accountants giving the basics of Income-tax assessments and appeals in India. The contents may undergo a change from time to time based on amendments to the Indian Income-tax Act, 1961.
The document outlines the income tax appeal process in Pakistan. It discusses the various levels of appeal, including appealing an order to the commissioner, appellate tribunal, high court, and in some cases supreme court. Key details provided include the types of appealable orders, required documents, application fees, deadlines, and potential outcomes of appeals at each level of review. The overall purpose is to explain the legal process for taxpayers or the tax department to dispute orders and seek revisions from higher authorities.
The document discusses the appeal structure in taxation in India. It outlines the various levels of appeal - from the Commissioner of Income Tax (Appeals), to the Income Tax Appellate Tribunal, High Court, and Supreme Court. It provides details on eligibility to file appeals, prescribed time limits, and filing fees at each level. The powers provided to income tax authorities to conduct proceedings are also summarized.
Adjudication and Appeals provisions under GST. Includes provisions as per Chapter XVIII of CGST Act, 2017 together with Chapter XIII of CGST Rules, 2017.
This presentation takes one through the basic e-filing procedures under the Income Tax Rules prevailing in India. It explains the concepts in a very simplified manner.
This document discusses provisions related to assessment and reassessment under the Income Tax Act of 1961. It provides an overview of sections 147-153 which deal with assessment or reassessment of income escaping assessment. It discusses the constitutional validity of reassessment provisions, legislative developments, situations that allow for assessment or reassessment under section 147, and key considerations like "reason to believe" and time limits. It also summarizes various court rulings related to the interpretation and application of these sections.
The document discusses scrutiny assessments under the Indian Income Tax Act of 1961. Scrutiny assessments are made under section 143(3) where the tax authority believes the return requires further examination to ensure accurate reporting of income and taxes. Only a small percentage of returns are selected for scrutiny based on predetermined criteria like business turnover, profits, loans, and investments. The document outlines the scrutiny process and important considerations for taxpayers undergoing scrutiny, such as cooperating fully, providing requested documents, and being given a fair opportunity to respond to any proposed additions.
This document summarizes the tax appeals process in Pakistan. It discusses appeals that can be made to the Commissioner (Appeals) within 30 days against assessment or penalty orders. It also discusses appeals that can be made to the Appellate Tribunal within 60 days against orders of the Commissioner (Appeals). The document outlines the requirements, procedures, and potential outcomes for appeals to the Commissioner (Appeals) and Appellate Tribunal. It provides information on application fees, decisions timelines, and rights to further appeal certain legal questions to the High Court.
This presentation will guide you about various Income Tax Forms to be used with its due dates under Indian Income Tax. Also explains the various terms assigned to those returns & their time limits.
Presentation is about the Amendment in the Income escaping assessment procedure under the newly amended Income Tax act 1961 (Finance Act 2021). Along with the details of section 154,263 and 264.
12. appeal and reference, ICAB, KL, Study Manual
12. appeal and reference, ICAB, KL, Study Manual
12. appeal and reference, ICAB, KL, Study Manual
12. appeal and reference, ICAB, KL, Study Manual
12. appeal and reference, ICAB, KL, Study Manual
Income tax-return-of-income-and-assessment-proceduresAdmin SBS
- Return of Income must be filed by certain persons and entities like companies, firms, individuals with income above exemption limit, residents with foreign assets/accounts, charitable trusts, political parties, and research/educational institutions.
- There are different ITR forms for individuals, HUFs, companies, and other persons to file ROI depending on income sources.
- The due date for filing ROI varies depending on the type of assessee but is typically July 31 or September 30. Late or belated returns can be filed within 1 year with penalties. Revised returns can also be filed to correct omissions or mistakes.
- The income tax department undertakes assessment in two stages - intimation issued after automated
Procedures to claim refund, rebate and duty drawback under customsDVSResearchFoundatio
OBJECTIVE
Import of all kinds of goods and on the export of goods on certain situations attracts customs duty. The Customs Act,1962 contains provisions which govern the levy of customs duty. In this webinar, we shall understand the procedures to be followed while claiming refunds, rebate and duty drawback under customs law.
The document provides information on appeal procedures under the Indian Income Tax Act. It defines an appeal as an application to a higher court to reverse a lower court's decision. The Commissioner of Income Tax (Appeals) is the appellate authority for appeals against orders from the Assessing Officer. The timeline to file an appeal is 30 days from the date of the order. Appeals can also be made to the Income Tax Appellate Tribunal and higher courts on certain orders.
To know the need for assessment of return of income. To understand various types of income tax return and their due dates for filing. To understand different types of assessment and to analyse summary assessment and scrutiny assessment. To know the procedure and time limit for carrying out summary assessment and scrutiny assessment. Finally, the webinar would touch upon relevant judicial precedents.
Section 148 of the Income Tax Act allows the tax authorities to issue a notice to assess or reassess income that has escaped assessment for a particular year. If the Assessing Officer has reason to believe that income has escaped assessment, they may assess such income by serving a notice on the assessee within 4-16 years from the end of the relevant assessment year, depending on the amount of income escaped. Upon receiving the notice, the assessee must file a return. If the assessment is completed, the assessee will be liable to pay tax on the escaped income along with interest and potential penalties.
There are four main types of assessments under the Income Tax Act: 1) Self-assessment where the taxpayer calculates their own liability; 2) Regular assessment where the tax authority scrutinizes around 2-3% of returns filed; 3) Best judgment assessment where the authority assesses tax based on their judgment if the taxpayer does not file a return or provide complete information; 4) Reassessment where the authority re-examines a taxpayer's income if they believe income was previously missed based on new evidence or records. The document then provides details on the procedures and conditions for each type of assessment.
The assessment procedure involves:
1) Filing of income tax returns by the assessee.
2) Notices issued by the assessing officer under various sections to collect information.
3) Determination of the assessee's income or loss by the assessing officer.
4) Determination of the tax payable or refund due.
The document summarizes different types of tax assessments in India: self-assessment, intimation, scrutiny assessment, best judgment assessment, income escaping assessment, and assessment in case of search. It provides details on the procedures, timelines, and circumstances for each type of assessment. Key points covered include types of adjustments that can be made under intimation assessment, when a scrutiny notice can be issued, the 21-month deadline for completing scrutiny assessments, and that assessments are required for the 6 years preceding a search/requisition.
The document discusses the process for filing an appeal before the Income Tax Appellate Tribunal (ITAT) and the Honorable High Court against an order of the Commissioner of Income Tax (Appeals). It provides details on the required forms and documents for filing an appeal to the ITAT, including the grounds of appeal. It also outlines the steps involved in filing an appeal before the High Court, such as obtaining approval from the Chief Commissioner of Income Tax and preparing relevant documents and authorization letters.
This document provides an overview of filing an application for income tax settlement with the Income Tax Settlement Commission in India. It includes an index, definitions of key terms like settlement vs appeal, details on the composition and benches of the Settlement Commission, eligibility criteria for filing an application, advantages of settlement like potential immunity from prosecution, and preparation steps like the required form and fees. The overall document serves as an educational guide for CA final students on the process of applying for a tax settlement in India.
The document discusses various aspects related to filing an appeal under the Income Tax Act of 1961. It begins by defining an appeal as the examination of a lower court's decision by a higher court. It then outlines the different stages of an appeal process, starting with the first appeal to the Commissioner of Income Tax (Appeals), then the Income Tax Appellate Tribunal, High Court, and Supreme Court. The document provides details on the relevant rules regarding appeals, circumstances for producing additional evidence, important points to consider when filing an appeal, and guidelines for effective representation before appellate authorities.
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Workshop on Understanding the Amended law of Service Tax dated 03.09.2014 Ses...Agarwal sanjiv & Co
This document summarizes the key aspects of the adjudication process for service tax demands in India. It discusses the triggers for issuance of a show cause notice, the contents and timing of show cause notices, the handling and adjudication of show cause notices, and the consequences after an adjudication order is issued. The presentation covers the demand determination process, principles of natural justice that must be followed, requirements for a valid adjudication order, and jurisdictional limits for different tax officers to adjudicate cases involving certain demand amounts.
Sometimes a taxpayer is not satisfied with the orders of any income tax I authority or even any income tax authority does not agree with the orders passed by any appellate authority. In such cases Income Tax Ordinance, 2001 gives the right of appeal to the aggrieved party. A detailed procedure is also given in the law. It should be remembered that appeal cannot be made against every order. I Appeal can only be made in those cases which are allowed under the Ordinance.
Assessments take place under Delhi VAT in various forms such are scrutiny assessments, audit, mismatch etc. The relevant law is being reproduced for the benefit of the practitioners.
This document provides an overview of income tax assessment procedures in India. It discusses the different types of assessments including scrutiny assessments under section 143(3). Scrutiny assessments involve the assessing officer issuing a notice to attend the office and potentially make adjustments or additions to the returned income. The document outlines the common reasons for selection of returns for scrutiny and the process involved. It also discusses the appellant authorities that can be approached if the taxpayer disagrees with the assessment order.
As GST settle in are a day to day life, and taxpayers get ready to upload all there returns. That is soon to be followed by the Assessment and appeal proceedings. A presentation of all you need to know about the dispute resolutions-appeals and revisions, demand and recovery. Also, in particular slides added the funny side of the provisions(red).
Fast Track Arbitration Procedure, Section 29B, Singapore International Arbitration Center (SIAC), SIAC Rules (6th Edition, 1 August 2016) ("SIAC Rules 2016”), Emergency Arbitration, Emergency Arbitrator, Fess, Hong Kong International Arbitration Center, Expedited Procedure,
This document discusses penalties, offenses, and appeals related to central excise duties in India. It notes that penalties can be imposed for non-payment or underpayment of duties, unauthorized manufacture or storage of goods, and other violations. It outlines penalties as a percentage of unpaid duties and potential imprisonment. The document also describes the process for appeals, which can be made to the Commissioner (Appeals), Appellate Tribunal, High Court, and Supreme Court. It provides details on the timeline, form, and fees for each level of appeal.
The document provides an overview of India's Faceless Assessment Scheme. Key points include:
1. The scheme aims to make the tax assessment process faceless, paperless, and anonymous through the use of technology.
2. Assessments will be conducted by assessment units organized under National and Regional E-Assessment Centers, removing direct interaction between taxpayers and individual tax officers.
3. Most income tax cases will be eligible for faceless assessment, except for certain sensitive cases involving serious tax evasion.
4. The document outlines the legal provisions, organizational structure, and step-by-step procedures for conducting assessments under the new faceless system.
The document provides an overview of India's Faceless Assessment Scheme for transparent taxation. Key points include:
1. The scheme aims to eliminate physical interface between taxpayers and tax officers to make assessments more efficient and impartial.
2. Assessments will be conducted by various centralized units - National e-Assessment Centre, Regional e-Assessment Centres, Assessment Units, Verification Units, Technical Units, and Review Units.
3. The procedure involves notices being served by the National Centre and cases assigned to Assessment Units, who may request additional information or verification by other units.
This document provides information about appeals procedures, advance rulings, and settlement provisions under service tax law in India. It covers a presentation for a certificate course on indirect taxes.
The presentation discusses appellate procedures before the Commissioner (Appeals), including who can file an appeal, the timeline and process for filing, grounds for appeal, and the commissioner's powers regarding hearings, orders, and remanding cases. It also briefly mentions advance rulings and settlement provisions will be covered.
1. The document discusses the rules and procedures for intercompany arbitration through Arbitration Forums regarding workers' compensation subrogation claims.
2. Key details include that arbitration is available for claims up to $250,000, parties must be signatories to the arbitration rules, and decisions are final and binding except appeals can be made for claims over $100,000.
3. Carriers can only submit claims through intercompany arbitration if the applicable jurisdiction recognizes the carrier's independent right of recovery for reimbursement of workers' compensation benefits paid.
The document discusses various provisions and procedures related to the recovery of income tax in India. It explains that the primary duty of collecting tax demand lies with the Assessing Officer who raised the demand. It outlines planning steps like collecting asset details, provisional attachment, and early service of demand notices. It also describes the different recovery measures available to tax authorities ranging from persuasive actions to coercive actions like penalty, attachment of assets or salary, recovery by sale of movable property, and liability of legal representatives.
Provisions related to Assessment, Audit, Demand and Recovery under GSTGST Law India
Find out the detailed explanation of the provisions related to Assessment, Audit under the dual GST Law for the efficient tax administration from the presentation. Give it a read and we would love to know your feedback!
The document discusses the Construction Industry Payment and Adjudication Act 2012 (CIPAA) in Malaysia, which establishes a statutory adjudication process to resolve payment disputes in the construction industry. CIPAA provides a mandatory, fast-track dispute resolution procedure involving the submission and response of payment claims, notices of adjudication, and adjudicator decisions within strict timeframes. The Act aims to promote prompt payment and cash flow in construction projects through an expedited, binding dispute resolution process.
The document discusses and compares the powers of the Assessing Officer (AO), Commissioner of Income Tax (Appeals) [CIT(A)], and Commissioner of Income Tax under various sections of the Income Tax Act of 1961. It analyzes whether the CIT(A) has the power to ensure income, consider new sources of income not examined by the AO, and substitute the AO's judgment. The document also examines cases where the CIT(A) has both been found to exceed their jurisdiction by considering new income sources, as well as cases where they were found to properly exercise powers equivalent to the AO by making additions to income considered by the AO.
Similar to Representation before Applellate Authorities (20)
Download this "Tax Alert" penned down by me on #TCS on Sale of goods u/s 206(1H) - https://rb.gy/teozs0
and give your feedback. I have tried to address the amendment with a different approach which will help decision makers!
Guided by “Sabka Saath, Sabka Vikas, Sabka Vishwas”, the Finance Minister Smt. Nirmala Sitharaman had introduced a new No Dispute but Trust Scheme – ‘Vivad Se Vishwas’ in the Budget 2020 in the Lok Sabha on 5th February, 2020. Expectations are that the new scheme will work better than erstwhile similar scheme “The Direct Tax Dispute Resolution Scheme, 2016”, given the kind of cases that are in appeal.
To know more:https://itatorders.in/blog/eligible-person-under-vivad-se-vishwas-scheme-2020/
Get consultation under the VSV scheme and calculate your taxes : https://www.itatorders.in/vsvcalculator
The perils of angel tax and its effect on Startup ecosystemMehul Shah
This document provides an overview of angel tax and its negative impact on India's startup ecosystem. It discusses how Section 56(2)(viib) of the Income Tax Act, introduced in 2012 to curb black money, unintentionally targeted startups that received legitimate angel investments at a premium. This came to be known as "angel tax" and resulted in many startups receiving tax notices. Although the government took some steps to exempt recognized startups, the process remained cumbersome and few startups received approval. The issue gained attention after tax authorities froze bank accounts of some startups like Travel Khana and Baby Go Go.
The Presentation Lists out various benefits of the Startup India Initiative by PM Narendra Modi. It also covers the amended definition of Startup w.e.f 27th may 2017
This document provides an overview of India's recent demonetization of Rs. 500 and Rs. 1000 banknotes. It discusses the current status of the withdrawn notes and exchange process. The key points are:
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2. Audit and ITR
Scrutiny
Assessment
Order
CIT (A)
Tribunal
High Court
Supreme
Court
30.09.2008
notice
30.09.2009
31.12.2010
Within 30
days
Within 60
days
Within120
days
No time limit
specified
ITR 1 to 7
Reply to
show cause
notice
31.12.2010
Form 35
From 36
Prescribed
Prescribed
By CA Mehul Shah
3. Something missing ???
Centralized Processing -
Intimation u/s 143(1)
Online Rectification u/s
154
Dispute Resolution Panel
By CA Mehul Shah
4. There are three ways to file returns
electronically
4
Option 1:Use digital signature in which case no paper return is required to
be submitted.
Option 2: File return without digital signature in which case ITR-V
form is to be sent to CPC-Bangalore within 120 days after the date of
transmitting the data electronically. This is a single page receipt cum
verification form.
Option 3: File through an e-return intermediary who would do e-Filing and
also assist the Assessee to file ITR V Form
By CA Mehul Shah
5. Centralized Processing - Intimation
u/s 143(1)
• 100 % returns shall be processed.
• Any incorrect claim apparent from any information
recomputed -
• Which is inconsistent with another entry of the same or
other item in return.
• Information required to be furnished to substantiate the
claim has not been furnished
• Deduction exceeds statutory limit.
By CA Mehul Shah
6. 6
Important Steps involved in filing
rectification request online:-
• Rectification request can be filed online only after receipt of
intimation u/s 143(1) for A.Y 2009-10 & onwards.
• Identify the items that require rectification – reference should
be made to the common error guide as also reference
manual.
• Complete xml file is required to be uploaded. Complete
return (not only the data which needs correction) should be
filled including tax details as entire return would be re-
processed for rectification.
By CA Mehul Shah
7. 7
Important Steps involved in filing
rectification request:-
• There should not be any REVISION IN INCOME FIGURES OR
NEW CLAIMS as the facility is only for CORRECTING
MISTAKES APPARENT FROM RECORD. – rectification request
may be delayed or rejected.
• Generate rectified xml file & log on to the web site.
• Give reasons for seeking rectification & select schedules which
are changed.
• Select address change check box in case there is a change in
address in rectification xml file.
• Upload the rectified xml file.
By CA Mehul Shah
9. Audit and ITR
Scrutiny
Assessment
Order
CIT (A)
Tribunal
High Court
Supreme
Court
30.09.2008
notice
30.09.2009
31.12.2010
Within 30
days
Within 60
days
Within120
days
No time limit
specified
ITR 1 to 7
Reply to
show cause
notice
31.12.2010
Form 35
From 36
Prescribed
Prescribed
By CA Mehul Shah
10. Levels of Appellate Authority
At present there are four levels of appeals
Commissioner of Income-tax(Appeals)
Income-tax Appellate Tribunal
High Court
Supreme Court.
The tribunal is ultimately fact finding authority
So appeal to High Court and Supreme Court can
be preferred only in cases involving ‘Substantial
Question of Law’.
By CA Mehul Shah
11. Overview of presentation
Drafting of Appeal
Form 35 , Form 36
Submission before
CIT (A)
Paper Book
Appearing before
Appellate Authorities
Composition and
Dress Code
Procedure in
Hearing Appeal
Flow of
representation
By CA Mehul Shah
12. 12
Dress Regulations
Rule 16A deals with dress regulations for members and
authorised representatives of parties
In the case of members, the white shirt on white pant with black
coat , a black tie of buttoned up in summer. In winter, striped or
black trouser in place of white trousers. For female members,
black coat over white saree or any other sober saree.
In case of male authorised representatives, the coat with a tie or
buttoned up coat (preferably black colour) over a pant. In case of
female AR, black coat over white saree or any other sober saree.
By CA Mehul Shah
13. 13
Dress Regulations
However, if professional bodies of lawyers or Chartered
Accountants prescribe any dress for appearance, the ARs may
appear in such prescribed dress.
By CA Mehul Shah
14. Overview of presentation
Drafting of Appeal
Form 35 , Form 36
Submission before
CIT (A)
Paper Book
Appearing before
Appellate Authorities
Composition and
Dress Code
Procedure in
Hearing Appeal
Flow of
representation
By CA Mehul Shah
16. Form 35 – Appeal to CIT(A)
Appeal Memo
Statement of facts
Grounds of Appeal
Verification form
By CA Mehul Shah
17. Grounds of Appeal
Legal Ground of Validity of Assessment
Items of addition [Grounds for telescoping to be
mentioned separately]
Items of Interest
Prayer
Reservation to raise additional ground
By CA Mehul Shah
18. Grounds of Appeal before
CIT(A)
On the facts and in circumstances of the case as well
as law on subject, the assessing officer has erred in
making addition of Rs……. for alleged low gross
profit.
Other grounds on above lines
Prayer.
Reservation to raise additional ground.
By CA Mehul Shah
19. Contents of Statement of
Facts
General Introduction of case
Background Facts leading to each addition
Reference of submission made before AO
Reference of documents filed in support of submission
Summary of finding of Assessing Officer
Dispute of observations of assessing officer with reasons
By CA Mehul Shah
20. Statement of Facts
It is vital for the assessee to present the statement of
facts(SOF) in first appeal in such a manner so as to
bring out clearly the steps in the assessment/penalty
proceedings leading to the addition / disallowance under
challenge.
In SOF, the assessee must refer various evidences and
explanation given at the time assessment /penalty
proceeding.
If the facts stated by assessee has not been considered,
it should be stated so in SOF.
If the assessing officer states wrong facts contrary to
record in order, the assessee must dispute that and
bring on record correct facts in SOF.By CA Mehul Shah
21. Importance of Statement of Facts
The importance of drafting detailed SOF in first appeal is
important for three reasons.
Firstly, the copy of SOF is also forwarded to assessing
officer and if the assessing officer does not dispute the
same, it will be taken as correct in second appeal.
Secondly, there is no requirement to file statement of
facts in second appeal.
Thirdly, the tribunal rules requires that no facts contrary
to records can be stated by either party unless
supported by affidavit.
By CA Mehul Shah
22. ENCLOSURES
Form 35 - Statement of facts and Grounds of
Appeal before CIT(A)
Assessment order u/s 143(3)
along with original copy of demand
notice
Challan original copy
Letter of Authority
In Duplicate
By CA Mehul Shah
24. 24
Assessee aggrieved by following orders
shall appeal to Appellate Tribunal
Order passed by CIT (A) u/s 250
An order passed by CIT u/s 12AA, 80G
An order passed by Assessing Officer u/s 143(3) or
147 in pursuance of the direction of the Dispute
Resolution Panel
By CA Mehul Shah
25. • In the recent past, the use of alternative dispute resolution
practices has been growing in importance and popularity
world wide, having resolved both international conflicts and
domestic arrangements
• In the international tax scenario, an impetus was provided
with the introduction of the Mutual Agreement Procedures in
the bilateral tax treaties.
• With this expansion of new methods of dispute resolution
worldwide, a need arose for such a mechanism in India to
facilitate speedy resolution of numerous pending tax
disputes
• Section 144C of the Income Tax Act, 1961 (‘Act’) was
Dispute Resolution
Mechanism
25
26. 144C Dispute Panel Resolution
Consists of a collegiums of 3 commissioners of
income tax for dealing with complex matters
relating to TP or the tax disputes of foreign
companies.
An alternate dispute resolution mechanism is a
prevailing mode in many other countries and as
the Transfer pricing law develops in India, we
have also rightfully adopted it
By CA Mehul Shah
27. 144C Dispute Panel
Resolution
Relevant Provisions :
Only an eligible assessee can avail the
facility of reference to the Dispute panel
resolution.
The Assessing Officer at the first instance
forward the draft assessment order if he
propose to make any variation in the
income or loss returned which is prejudicial
to the interest of the assessee
Within 30 days from the date of receipt of
the draft order, the eligible assessee shall
file his acceptance of the variations to the
assessing officer or file his objections.By CA Mehul Shah
28. If the assessee intimates the acceptance of
the proposed variations to the assessing
officer proposed or no objections is received
from the assessee within 30 days as
specified above, the assessing officer shall
complete the assessment based on the draft
order and the time limit for the above is 1
month from the end of the month in which
the acceptance is received
or
the time limit for filing objection expires.
By CA Mehul Shah
29. The dispute panel resolution shall issue directions to
the assessing officer upon the receipt of objections
from the assessee within 9 months from the end
of the month in which draft assessment order is
forwarded to the assessee.
Before issuing any directions, the dispute panel
resolutions may make such further enquiry as it
thinks fit or cause any other further inquiry.
The Dispute panel resolution shall issue directions
only after giving opportunity of being heard to the
assessee and assessing officer.
The Dispute panel resolution may confirm, enhance,
reduce the variations proposed in the draft order.
If the members of the Dispute Resolution panel differ
in their opinion on any point, the point shall be
decided according to the opinion of the majority of
the members.By CA Mehul Shah
30. DRP – A FEW COMMENTS
The newly inserted section 144C has generated
a lot of excitement and interest. It will be a path
breaking mechanism in dispute resolution for TP
and foreign companies.
The Hon. Supreme Court, in the recent case of
HCL Technologies Ltd. has
approvingly taken note of the
DRP and has advised the parties to resort to it. It
also directed the competent authority DRP, to not
reject the application of the assessee.
Suitable directions/action to put section 144C
into
motion are awaited.By CA Mehul Shah
31. 31
Assessee aggrieved by following orders
shall appeal to Appellate Tribunal
Order passed by CIT (A) u/s 250
An order passed by CIT u/s 12AA, 80G
An order passed by Assessing Officer u/s 143(3) or
147 in pursuance of the direction of the Dispute
Resolution Panel
By CA Mehul Shah
32. 32
Form of Appeal before Tribunal
Form No. 36 setting forth grounds of appeal
(In Triplicate)
Concise
Distinct Head
Without any argument or narration.
Numbered Consecutively.
By CA Mehul Shah
33. Grounds Before Tribunal
Addition for gross profit
On the facts and in the circumstances of the case as
well as law on the subject, the learned CIT(A) has
erred in confirming the action of assessing officer in
making addition of Rs…… for alleged low gross
profit.(description and submission should be avoided)
Other grounds on above lines
Prayer
Reservation to raise additional ground.
By CA Mehul Shah
34. Enclosures – (In Triplicate)
Relevant order of CIT or CIT(A) (One
Certified Copy)
Assessment Order
Grounds of Appeal filed in first appeal
Statement of Facts filed in first appeal
Direction u/s144A-if assessment made
on direction given by Add./Jt. CIT
If appeal is against order of
reassessment-Original Assessment
Order
If appeal is against penalty-Relevant
assessment order
34
By CA Mehul Shah
35. Paper Book
The procedure of filing paper book is contained in Rule
18 of Income-tax Appellate Tribunal Rules.
If the party to appeal before tribunal proposes to refer or
rely upon any document or statements or other papers
on the file referred to in the assessment orders, he may
submit a paper book.
The additional evidence must be contained in separate
paper book
By CA Mehul Shah
36. 36
Requirement of Paper Book
Papers must be legible
Papers should be properly indexed
– generally ground wise then
descending order of dates.
Certified as a true copy by the party
or his authorised representative
By CA Mehul Shah
37. 37
Requirement of Paper Book
Relevance of each paper and
authority to whom it was filed must
be indicated in description of index.
Certification that papers contained
were filed before lower authorities
Additional evidence to be provided
in separate paper book
By CA Mehul Shah
38. Procedures in Hearing Appeal and
flow of presentation
Your arguments should be on the basis of grounds of
appeal
The person filing the appeal shall start. In case of cross
appeal, the person having more stake shall start
The opposite person has to rebut the facts
If it’s a covered matter, the relevant judgment to be
relied upon shall be cited and produced.
By CA Mehul Shah
39. Procedures in Hearing Appeal and
flow of presentation – Remember 4
Cs
Clarity
Conciseness
Correctness
Creative Thinking
By CA Mehul Shah
40. Meaning of some important
terms
Quantum order
Ex-parte order
Stay Application
Covered matter
Telescoping
Peak
By CA Mehul Shah
41. Some important issues
Cash credits
Low gross profits
Valuation of closing stock
Disallowance of personnel element in
Travelling expenses, telephone expenses
Unaccounted bogus purchase
By CA Mehul Shah
42. Revised Form 3CD : CA Mehul
Shah
| 42
QUESTIONS FROM THE AUDIENCE
43. In case of query ,
43
CA Mehul Shah
Mobile : 9723459572
E-mail : mehul@raseshca.com
Partner
Rasesh Shah and Assocaites
| 43
International Taxation : CA
Mehul Shah
45. ABOUT THE AUTHOR
Author, Mr. Mehul Rasesh Shah is a member of the
ICAI. He has pursued certificate Course in
International Taxation in the year 2012 conducted by
the ICAI. He has also completed his Diploma in IFRS
(ACCA, London) and Advanced Diploma in
Management Accounting (CIMA, London) in the year
2013. Currently he is handling many Appellate
proceedings including representation before the
Tribunal and Settlement Commission. He can be
reached at mehul@raseshca.com
International Taxation : CA
Mehul Shah
| 45
Editor's Notes
Vouch for it.. Are we through this? ..
This is cycle for single Assessment year
Don’t worry .. We wont go for the theory part.. Appeal ki fees kitni hoti hai and all that stuff.
Order ke baad 60 days
I am considering A.Y 08-09 : Every assessment is different and treated exclusively. Uska return alag hoge
I want that this session is not only useful for those who wish to go for practice but also for those who are appearing for Campus Interviews. – I got into Reliance Industries And believe me , Dekho IFRS , GST ke baare mein to questions honge hi aur sabhi prepared bhi honge.. But If you answer the questionaires on this Appealte Aspect, it would surely add to your credentials and stand you different from others profile. Income tax has always been and will always be an evergreen field.
For some time , we come out of our main topic and Can anyone re-iterate Section 154 for me. ?
Note : A company registered under Companies act and required to furnish the return in Form ITR-6 has to compulsory use the digital signature to file the return.
Pehle bahut chota section tha . There was time when my client used to say Sec 234A , B ,C return mein khali jaane do, kuch nahi hota because only 1 % case are picked up for scrutiny !! Now because of Sec 143(1) , all the cases shall be processed at bangalore.
Profit and loss a/c and Computation starting – Net Profit as per P/L
80G
A welcome step by Department.
This is cycle for single Assessment year
Don’t worry .. We wont go for the theory part.. Appeal ki fees kitni hoti hai and all that stuff.
Order ke baad 60 days
I am considering A.Y 08-09 : Every assessment is different and treated exclusively. Uska return alag hoge
I want that this session is not only useful for those who wish to go for practice but also for those who are appearing for Campus Interviews. – I got into Reliance Industries And believe me , Dekho IFRS , GST ke baare mein to questions honge hi aur sabhi prepared bhi honge.. But If you answer the questionaires on this Appealte Aspect, it would surely add to your credentials and stand you different from others profile.
though IFRS, GST etc are hot topics presently but Income tax has always been and will always be an evergreen field.,
CIT and CIT (A) are different person. CIT mainly looks after the administrative matters and also Revision order are filed with CIT.
CIT (A) is also known as First Appeal , while Appeal before Tribunal is also taken as Second Appeal. In HC and SC, only Advocates can practice ( Lets hope we have a National Tribunal , an amendment which is in process after which CA can fight case at National Tribunal.
Now Suppose if I ask you about How would be a Tribunal , give me your wild imagination . And to keep your senses moving, lets see a short cliping from one of my favorite movie.
Don’t worry .. We wont go for the theory part.. Appeal ki fees kitni hoti hai and all that stuff.
I want that this session is not only useful for those who wish to go for practice but also for those who are appearing for Campus Interviews. – I got into Reliance Industries And believe me , Dekho IFRS , GST ke baare mein to questions honge hi aur sabhi prepared bhi honge.. But If you answer the questionaires on this Appealte Aspect, it would surely add to your credentials and stand you different from others profile. Income tax has always been and will always be an evergreen field.
Don’t worry .. We wont go for the theory part.. Appeal ki fees kitni hoti hai and all that stuff.
I want that this session is not only useful for those who wish to go for practice but also for those who are appearing for Campus Interviews. – I got into Reliance Industries And believe me , Dekho IFRS , GST ke baare mein to questions honge hi aur sabhi prepared bhi honge.. But If you answer the questionaires on this Appealte Aspect, it would surely add to your credentials and stand you different from others profile. Income tax has always been and will always be an evergreen field.
Application form is as per Annexure.
Grounds of Appeal
Gen. Intro : Assessee is engaged in the business of import and export of diamonds, or in the business of Manufacturing of Art Silk cloth etc
During the course of Assessment proceedings ….. Assessee replied vide letter dated…
Statement of facts should appear neutral in nature. You need a lot of intellect in drafting SOF as You should draft in such a way that it appears as if you are stating whatever is true , at the same time, you can use these facts in sses favour while fighting the case.
Optional : for slide to be taken.
Items of addition [Grounds for telescoping to be mentioned separately]
Legal Ground of Validity of Assessment
The contents of Paper book generally starts with “Submission before CIT (A) “ . Other evidences are filed ground wise – descending order of dates.
Compilation of Case Laws filed at the end