Income tax appeals
Appeals before the Commissioner (Appeals) and the Income Tax Appellate Tribunal, with the record prepared for the High Court.
What we do
- Drafting grounds of appeal and the statement of facts
- Filing the first appeal before the Commissioner (Appeals): section 246A of the Income-tax Act, 1961 (now section 357 of the Income-tax Act, 2025), Form 35 (now Form 99)
- Second appeals before the Income Tax Appellate Tribunal (section 253, now section 362; Form 36, now Form 115), with paper-books and hearings
- Stay-of-demand applications while an appeal is pending
- Preparing accounts and computations for High Court references, with counsel
Who it is for
Taxpayers who disagree with an assessment, penalty or other order.
What we usually need from you
- The order and the notice that led to it
- Everything filed and received in the proceeding
- Proof of any payment made against the demand
Please note
Appeals follow a fixed ladder: Assessing Officer, Commissioner (Appeals), Income Tax Appellate Tribunal, High Court and Supreme Court. We represent you up to the Tribunal; advocates argue in the High Court and Supreme Court, and we prepare the financial record. Other remedies, such as a writ petition, are available on some facts. Appeals for FY 2025-26 and earlier years continue under the 1961 Act.