01
Income Tax Notice Handling and Reply
An income tax notice may require a taxpayer to provide information,
explanations, documents or other submissions within the applicable
proceedings.
We review the notice, check it for validity and limitation, reconcile
information from AIS, TIS and Form 26AS with your records, and prepare
a clear reply within the due date.
The objective is to ensure that the response addresses the matters
raised and that relevant information and representations are
appropriately organised.
02
Income Tax Assessment and Scrutiny Proceedings
Assessment proceedings may involve detailed examination of financial
information, tax positions, transactions and supporting documentation.
Support includes reviewing the assessment matter, understanding
the issues raised and assisting with appropriate submissions
and representations.
This may include scrutiny assessment under Section 143(3)
and other assessment-related proceedings, depending on the circumstances.
03
Income Tax Reassessment and Section 148 / 148A Proceedings
Reassessment proceedings require careful attention to the relevant
notice, issues involved and procedural stage.
Support is available for income tax reassessment proceedings,
including matters relating to Sections 148 and 148A,
based on the requirements of the case.
We review relevant communications and records, examine the information
relied on, applicable time limits and approvals, and assist with
appropriate responses or representations.
04
Income Tax Appeals and Appellate Proceedings
Where a taxpayer disputes an assessment or another tax proceeding
and an appeal is available, appropriate preparation and representation
become important.
Support can include income tax appeal filing and appellate proceedings,
including applicable matters before CIT (Appeals)
and the Income Tax Appellate Tribunal (ITAT).
Our team of chartered accountants undertakes representation before
income tax authorities, CIT (Appeals) and the ITAT, subject to
the applicable requirements.
05
Income Tax Penalty, Demand and Recovery Matters
Income tax disputes may involve penalty proceedings, tax demands
or recovery actions requiring a review of the relevant facts
and records.
Support can cover:
- Income tax penalty proceedings
- Tax demand matters
- Tax recovery proceedings
- Stay of demand or recovery support
- Related representations and proceedings
Penalty-related matters may include proceedings associated with
Sections 270A, 271AAB and other applicable
penalty provisions.
06
Search, Seizure and Survey Proceedings
Certain tax matters may involve search and seizure under
Section 132 or survey proceedings under
Section 133A.
Support includes understanding the proceedings, reviewing relevant
information and preparing appropriate representations and responses,
depending on the scope of the engagement.
Our team has handled various search proceedings since 2023,
including what the firm describes as the biggest search case
in Chennai during 2023.
07
Faceless Assessment, Appeal and Rectification Support
Income tax proceedings may involve digital or faceless processes
that require appropriate submissions and follow-up.
Support may cover:
- Faceless assessment
- Faceless appeal
- Rectification under Section 154
- Draft assessment order review
- Order-giving-effect matters
- Appeal-effect matters
The exact assistance depends on the stage of the proceeding
and the requirements of the taxpayer.